held that action can be taken even after the rescission of the Notification 64/88 for non-fulfillment of post-import conditions. In that case ... mean that action cannot be taken against the appellants after the rescission of the Notification, when it is found that the appellants violated the obligations
arguments of the learned counsel today is on the effect of rescission of Notification No. 64/88-Cus by Notification No. 99/94-Cus dated ... Customs Act in the context of discussing the effect of rescission of Notification No. 64/88-Cus. It is the contention of the learned counsel
question arose as to whether any obligations under the Notification survived its rescission. This question was answered in the negative ... address the arguments advanced by both the sides with reference to the rescission of the Notification. The subject notification was rescinded
Asst) to verify all the relevant facts concerned with the rescission of the contract and then decide the issue on merit."
3. During ... foreign company under the said agreement. Since on account of rescission of the agreement with the mutual consent of both the parties no amount
ground that the
Essentiality Certificate had been issued after the rescission of
Notification No.516/86 on 31-12-1988 and further that the
Director ... cannot be denied merely because the Essentiality
Certificate was issued after the rescission of the Notification. He
submits that the facts of the instant case
Asstt.) to verify all the relevant facts concerned with the rescission of the contract and then decided the issue on merit.
3. During the course ... foreign company under the said agreement. Since on account of rescission of the agreement with the mutual consent of both the parties no amount
could be proceeded against even after the date of rescission of Notification on the ground that they committed breach of the conditions of the Notification ... initiate action against the appellant after 28/02/1994 (date of rescission of the Notification No.64/88-Cus) on the ground that they violated
letter dated 19.09.2018 from the
Administrative Department directing enquiry, followed by rescission
order dated 07.06.2019. The respondents also take the broad plea that
Digitally signed ... hearing; (ii) whether, in the facts of the present case, the impugned
rescission can be sustained on the plea of "rule violation" when
vide Notification No. 25/2004-Cus. dated 22.1.2004. Consequent to the above rescission, the appellant filed refund claim. The refund claim was rejected in view ... except as respects things done or omitted to be done before such rescission". The Commissioner (A) upheld the Order of the lower authority
eligible for full refund, as the cancellation request was
raised after rescission period, as mentioned in the terms & conditions of
the membership, which were ... further stated that since the
cancellation request was raised beyond rescission period, hence, the
complainant was not entitled to full refund. It was further stated
