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360 EXCISE LAW TIMES [ Vol. 372

(4) The Director General or the officer authorised under sub-section (2)
may, subject to such conditions as may be prescribed, for good and suffi-
cient reasons, to be recorded in writing, suspend or cancel any licence, cer-
tificate, scrip or any instrument bestowing financial or fiscal benefits grant-
ed under this Act :
Provided that no such suspension or cancellation shall be made except after
giving the holder of the [licence, certificate, scrip or any instrument bestow-
ing financial or fiscal benefits] a reasonable opportunity of being heard.
(5) An appeal against an order refusing to grant, or renew or suspending
or cancelling, a [licence, certificate, scrip or any instrument bestowing fi-
nancial or fiscal benefits] shall lie in like manner as an appeal against an or-
der would lie under section 15.
23. Rule 10 of the Foreign Trade (Regulation) Rules, 1993 for cancella-
tion of licence which reads as under :-
“10. Cancellation of a licence. - The Director General or the licensing au-
thority may, by an order in writing, cancel any licence granted under these
rules if -
(a) the licence has been obtained by fraud, suppression of facts or
misrepresentation; or
(b) the licensee has committed a breach of any of the conditions of
the licensee; or
(c) the licensee has tampered with the licence in any manner, or
(d) the licensee has contravened any law relating to customs or
foreign exchange or the rules and regulations relating thereto.
24. Section 24 of the Customs Act, 1962 provides as under :-
“24. Power to make rules for denaturing or mutilation of goods. - The
Central Government may make rules for permitting at the request of the
owner the denaturing or mutilation of imported goods which are ordinarily
used for more than one purpose so as to render them unfit for one or more
of such purposes; and where any goods are so denatured or mutilated they
shall be chargeable to duty at such rate as would be applicable if the goods
had been imported in the denatured or mutilated form.
25. Section 28(4) of the Customs Act, 1962 provides as under :-
“28(4) Where any duty has not been [levied or not paid or has been short-
levied or short-paid] or erroneously refunded, or interest payable has not
been paid, part-paid or erroneously refunded, by reasons of, -
(a) collusion; or
(b) any wilful misstatement; or
(c) suppression of facts,
by the importer or the exporter or the agent or employee of the importer or
exporter, the proper officer shall, within five years from the relevant date,
serve notice on the person chargeable with duty or interest which has not
been [so levied or not paid] or which has been so short-levied or short-paid
or to whom the refund has erroneously been made, requiring him to show
cause why he should not pay the amount specified in the notice.
26. Section 111(o) of the Customs Act, 1962 provides as under :-
“111(o) any goods exempted, subject to any condition, from duty or any
prohibition in respect of the import thereof under this Act or any other law
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