https://www.taxtmi.com/caselaws?id=354011 The court allowed the Writ Petition, setting aside the first respondent's order and remanding the matter for fresh consideration. The court directed the first respondent to evaluate whether the petitioner could be entitled to relaxation under Rule 7A, emphasizing that technicalities should not defeat legitimate drawback claims. The judgment highlighted the importance of a liberal approach in condoning delays for genuine claims, ensuring substantial justice prevails in such matters. en-us Thu, 04 Jan 2018 00:00:00 +0530 Fri, 29 Jun 2018 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354011 The court allowed the Writ Petition, setting aside the first respondent's order and remanding the matter for fresh consideration. The court directed the first respondent to evaluate whether the petitioner could be entitled to relaxation under Rule 7A, emphasizing that technicalities should not defeat legitimate drawback claims. The judgment highlighted the importance of a liberal approach in condoning delays for genuine claims, ensuring substantial justice prevails in such matters. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354011