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    <title>2014 (2) TMI 168 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision to set aside adjudication orders due to a violation of natural justice principles. The Revenue&#039;s appeals were dismissed as the Bills of Entry were assessed without reasons or show-cause notices to respondents, breaching Customs Act provisions. Emphasizing due process, the judgment stresses the need for show-cause notices and speaking orders in customs adjudication, affirming procedural fairness and statutory compliance. The matter was not remanded, underscoring the importance of following legal procedures in administrative actions concerning customs.</description>
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