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    <title>2020 (3) TMI 534 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Revenue&#039;s appeal under Section 129A of the Customs Act, 1962, setting aside the CESTAT&#039;s decision. The court held that the order by the Commissioner of Customs was adjudicative, making it appealable. It interpreted CHALR, 2004 regulations to allow the Revenue to appeal, emphasizing the importance of ensuring no party is left remediless. The matter was remitted to CESTAT for further consideration, with the appeal being allowed in favor of the Revenue against the Licensee/Respondent.</description>
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      <description>The High Court allowed the Revenue&#039;s appeal under Section 129A of the Customs Act, 1962, setting aside the CESTAT&#039;s decision. The court held that the order by the Commissioner of Customs was adjudicative, making it appealable. It interpreted CHALR, 2004 regulations to allow the Revenue to appeal, emphasizing the importance of ensuring no party is left remediless. The matter was remitted to CESTAT for further consideration, with the appeal being allowed in favor of the Revenue against the Licensee/Respondent.</description>
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