https://www.taxtmi.com/caselaws?id=194761 Customs authorities must first decide the preliminary issues raised in the petition and cannot proceed to merits adjudication until those threshold questions are resolved. The authority is also required to pass a speaking order on the preliminary issues, ensuring reasons are recorded for the administrative decision. Merits consideration remains stayed pending that exercise, and the petitioner is given liberty to approach the High Court again if aggrieved by the authority's decision. en-us Thu, 05 Nov 2015 00:00:00 +0530 Mon, 25 Sep 2017 10:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194761 Customs authorities must first decide the preliminary issues raised in the petition and cannot proceed to merits adjudication until those threshold questions are resolved. The authority is also required to pass a speaking order on the preliminary issues, ensuring reasons are recorded for the administrative decision. Merits consideration remains stayed pending that exercise, and the petitioner is given liberty to approach the High Court again if aggrieved by the authority's decision. Case-Laws Customs Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194761