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    <title>2014 (2) TMI 781 - MADRAS HIGH COURT</title>
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    <description>The court set aside the CESTAT&#039;s order and remanded the matter to the Commissioner of Customs for fresh consideration. The exporter was granted the chance to provide contemporaneous documents. The court stressed the importance of thorough reasoning and evidence evaluation by the CESTAT. The Civil Miscellaneous Appeal was allowed, and the related Miscellaneous Petition was closed without costs.</description>
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      <description>The court set aside the CESTAT&#039;s order and remanded the matter to the Commissioner of Customs for fresh consideration. The exporter was granted the chance to provide contemporaneous documents. The court stressed the importance of thorough reasoning and evidence evaluation by the CESTAT. The Civil Miscellaneous Appeal was allowed, and the related Miscellaneous Petition was closed without costs.</description>
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