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2015 (10) TMI 1098 - HC - CustomsRegistration of Focus License – Rejection on the basis that shipping bills do not match with the records – Petitioner contends that no opportunity of hearing granted - Revenue states that the matter has been referred to the higher authority and the license cannot be issued during pending investigation. Held That:- Petitioner was issued summons to produce documents in their support; as such they did not appear nor produced documents – Contentions of the Petitioner are erroneous and issuing mandamus is not fit for the case – Appeal dismissed in favour of Revenue.
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