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        Customs

        Two conflicting orders-in-original were issued by the same...

        Conflicting duty drawback orders for the same shipment deemed invalid; both quashed and claim remanded for fresh decision.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Two conflicting orders-in-original were issued by the same authority for the same shipment and duty drawback claim, reflecting total non-application of mind and legal infirmity. Once the earlier order-in-original was found unsustainable, the later order-in-original could not independently survive and was liable to be treated as a nullity because two inconsistent adjudications cannot coexist on the same claim. Accordingly, both orders-in-original and consequential communications/notices were quashed, and the matter was remanded for fresh adjudication on merits under the Customs Act, after following due procedure and principles of natural justice, within a fixed timeframe. - HC
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