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2013 (11) TMI 549 - MADRAS HIGH COURTCancellation of Import Export Code Number - Export of 100KVA transformers M/s. Uttar Haryana Bijli Vitaran Nigam Limited, Haryana - Availment of duty exemption for the inputs sourced for the manufacture of the said transformers - Show cause notice issued for non fulfillment of export obligation - JT. DGFT cancelled the petitioner’s Import Export Code No. 0488011868 but the same was not served on the petitioner and no opportunity was given to the petitioner before passing the impugned order - Held that:- Before passing the impugned order dated 4-4-2012, no opportunity was given to the petitioner and also copy of the order was not sent to them, which amounts to violation of the principles of natural justice. Before cancelling the petitioner’s Import Export Code No. 0488011868, the first respondent ought to have given an opportunity of hearing to enable them to substantiate their case. Considering the facts and circumstances of the case and in the interest of justice, the impugned order dated 4-4-2012 passed by the first respondent is quashed with a direction to the first respondent to consider the matter afresh and pass order in accordance with law as expeditiously as possible, preferably, within a period of two weeks from the date of receipt of a copy of this order, after giving opportunity to the petitioner to substantiate their claim - Decided in favour of Petitioner.
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