Impugned rejection of self sealing licence renewal quashed for violating natural justice principles under customs circular rules
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....The HC quashed the impugned communications rejecting the petitioner's request for renewal of the self sealing licence due to contravention of a customs circular and failure to provide a personal hearing. The court found that the respondents violated principles of natural justice by not affording the petitioner an opportunity to be heard despite serious business implications. The matter was remitted for reconsideration on merits, directing the respondents to grant a personal hearing and consider the petitioner's explanations before deciding on the renewal application in accordance with law. The petition was disposed of accordingly.....
TaxTMI
TaxTMI