https://www.taxtmi.com/caselaws?id=355329 The Court set aside the orders-in-original demanding duty payment and interest under the Customs Act, 1962, and remanded the matters to the Original Authority for fresh consideration. The petitioner, an Export House, failed to reply to show cause notices and delayed obtaining redemption certificates. Despite the Appellate Authority and Tribunal rejecting appeals as time-barred, the Court emphasized substantial justice in export obligation fulfillment. The petitioner's request to present redemption certificates for reconsideration was granted. The Original Authority was directed to review objections and certificates within two weeks and issue orders within six weeks. Both writ petitions were disposed of without costs. en-us Tue, 25 Jul 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355329 The Court set aside the orders-in-original demanding duty payment and interest under the Customs Act, 1962, and remanded the matters to the Original Authority for fresh consideration. The petitioner, an Export House, failed to reply to show cause notices and delayed obtaining redemption certificates. Despite the Appellate Authority and Tribunal rejecting appeals as time-barred, the Court emphasized substantial justice in export obligation fulfillment. The petitioner's request to present redemption certificates for reconsideration was granted. The Original Authority was directed to review objections and certificates within two weeks and issue orders within six weeks. Both writ petitions were disposed of without costs. Case-Laws Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355329