https://www.taxtmi.com/caselaws?id=329524 The court allowed the revision petition, setting aside the impugned orders and granting the petitioner an opportunity to defend the case with specific directions and conditions to ensure a fair trial process. The court found that the delay in filing and refiling the petition was condoned. It was held that the Court lacked jurisdiction due to the transaction location, and the ex parte judgment and decree were set aside to allow the petitioner to present evidence and defend the claim for refund and excise custom duty. The suit was deemed not maintainable, emphasizing the importance of providing the petitioner with a fair chance to defend the case. en-us Fri, 18 Mar 2016 00:00:00 +0530 Sat, 05 Nov 2016 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329524 The court allowed the revision petition, setting aside the impugned orders and granting the petitioner an opportunity to defend the case with specific directions and conditions to ensure a fair trial process. The court found that the delay in filing and refiling the petition was condoned. It was held that the Court lacked jurisdiction due to the transaction location, and the ex parte judgment and decree were set aside to allow the petitioner to present evidence and defend the claim for refund and excise custom duty. The suit was deemed not maintainable, emphasizing the importance of providing the petitioner with a fair chance to defend the case. Case-Laws Customs Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329524