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    <title>2020 (1) TMI 284 - MADRAS HIGH COURT</title>
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    <description>The Madras High Court set aside the impugned orders and directed the respondents to issue a fresh show cause notice, providing the petitioners with a personal hearing to consider their objections. The court emphasized the importance of upholding principles of natural justice and issuing a speaking order that takes into account objections raised by the parties before making any duty remittance decisions. The judgment stressed the necessity of affording the petitioners a fair opportunity to present their case before enforcing duty remittance obligations.</description>
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