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of <h1>Customs duty exemption revoked due to lack of natural justice; appellate tribunal orders reconsideration without deposit</h1> <h3>SEARCH CHEM INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> SEARCH CHEM INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI - 2001 (127) E.L.T. 639 (Tri. - Mum.) The appellate tribunal overturned the order of the Assistant Commissioner of Customs, citing a lack of natural justice in the decision-making process. The appellant was granted exemption from import duty under a specific notification, but the Assistant Commissioner demanded duty payment for a turbine sent abroad for repairs. The Commissioner (Appeals) was directed to reconsider the case with proper consideration of the appellant's arguments and without requiring any deposit during the appeal process.
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