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    <title>2019 (9) TMI 183 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the demand notice for Customs duty exemption certificate, non-payment of duty, and interest amount. It criticized the non-speaking order and lack of application of mind in the impugned notice, emphasizing the importance of addressing objections raised before statutory authorities. The court held that the petitioner succeeded on the ground of violation of natural justice. The matter was remanded to the first respondent for fresh consideration, with directions to consider all objections raised by the petitioner and provide a fair opportunity for a personal hearing.</description>
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    <pubDate>Mon, 05 Aug 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=385415</link>
      <description>The court allowed the writ petition, setting aside the demand notice for Customs duty exemption certificate, non-payment of duty, and interest amount. It criticized the non-speaking order and lack of application of mind in the impugned notice, emphasizing the importance of addressing objections raised before statutory authorities. The court held that the petitioner succeeded on the ground of violation of natural justice. The matter was remanded to the first respondent for fresh consideration, with directions to consider all objections raised by the petitioner and provide a fair opportunity for a personal hearing.</description>
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