Customs should reconsider if denying application for renewal of self-sealing licence without providing opportunity of hearing

Pennar Industries Limited Vs Commissioner of Customs (Export) (Madras High Court) Conclusion: Customs department must reconsider an exporter’s application for renewal of a self-sealing licence when earlier violations had been settled and the exporter had not been given a chance to explain their case as there was clear violation of principles of natural justice. Held: Assessee-company had filed two writ petitions challenging communications issued by the Commissioner and Deputy Commissioner of Customs that denied renewal of its self-sealing licence. The company argued that it had held the lice...