https://www.taxtmi.com/caselaws?id=210518 The High Court remanded the case back to the Tribunal for reconsideration in light of Circular No. 4/2004. The appellant failed to disclose crucial information during the personal hearing, leading to the Tribunal setting aside the previous order and allowing the appeal by remand. The Customs Commissionerate was directed to re-examine the matter, considering the duty drawback claim already sanctioned. The judgment underscores the importance of full disclosure and fair opportunities for parties during proceedings, ensuring a just adjudication process. en-us Wed, 28 Sep 2011 00:00:00 +0530 Tue, 14 Feb 2012 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210518 The High Court remanded the case back to the Tribunal for reconsideration in light of Circular No. 4/2004. The appellant failed to disclose crucial information during the personal hearing, leading to the Tribunal setting aside the previous order and allowing the appeal by remand. The Customs Commissionerate was directed to re-examine the matter, considering the duty drawback claim already sanctioned. The judgment underscores the importance of full disclosure and fair opportunities for parties during proceedings, ensuring a just adjudication process. Case-Laws Customs Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210518