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of <h1>Supreme Court allows tax appeal, remits for de novo consideration, sets aside order on delay issue.</h1> <h3>COMMISSIONER OF CUSTOMS (PORT), KOLKATA Versus HARI PRASAD AGARWAL</h3> The Supreme Court granted leave, remitted a tax appeal to the High Court for de novo consideration, and set aside the impugned order due to a delay issue. ... - The Supreme Court granted leave and remitted a tax appeal to the High Court for de novo consideration on merits, setting aside the impugned order due to a delay issue. The court did not express any opinion on the case's merits. The civil appeal was allowed.
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