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Customs - Highlights / Catch Notes

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Validity of Show Cause notice and order in original - ...


Court Rules 2017 Drill Ship Import Exemption Invalid; Calls for Judicial Review Over Decision-Making Flaws.

April 13, 2022

Case Laws     Customs     HC

Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The order-in-original dated 27th February, 2017 suffers from illegality as well as irrationality which constitute vices in the decision making process, attracting judicial review. Evaluation of facts by the Principal Commissioner, upon such review, leads to the conclusion that the facts taken as a whole did not logically warrant the conclusion he did reach, for which the said order is liable to be invalidated. - HC

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