https://www.taxtmi.com/caselaws?id=257795 The court determined that the petitioner qualified as an "interested party" under Rule 2(c) of the Customs Tariff Rules and was entitled to an oral hearing by the Designated Authority (DA). As the DA failed to provide this opportunity, violating principles of natural justice, the court invalidated the Final Findings and granted relief to the petitioner by quashing the decision. The court emphasized the importance of procedural fairness and the obligation of the DA to conduct hearings in such cases. en-us Mon, 09 Mar 2015 00:00:00 +0530 Thu, 13 Aug 2015 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257795 The court determined that the petitioner qualified as an "interested party" under Rule 2(c) of the Customs Tariff Rules and was entitled to an oral hearing by the Designated Authority (DA). As the DA failed to provide this opportunity, violating principles of natural justice, the court invalidated the Final Findings and granted relief to the petitioner by quashing the decision. The court emphasized the importance of procedural fairness and the obligation of the DA to conduct hearings in such cases. Case-Laws Customs Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257795