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    <title>2015 (5) TMI 1209 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the respondent, not being an assessing authority, lacked jurisdiction to compound the offense related to the detention of imported plastic raw materials. The Court found that the impugned proceedings violated principles of natural justice and were conducted without proper authority. Consequently, the Court allowed the Writ Petition, setting aside the order and indicating the possibility of initiating fresh proceedings within the appropriate jurisdiction. This decision emphasized the importance of adherence to legal principles and procedural fairness in such matters.</description>
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      <title>2015 (5) TMI 1209 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=288254</link>
      <description>The High Court held that the respondent, not being an assessing authority, lacked jurisdiction to compound the offense related to the detention of imported plastic raw materials. The Court found that the impugned proceedings violated principles of natural justice and were conducted without proper authority. Consequently, the Court allowed the Writ Petition, setting aside the order and indicating the possibility of initiating fresh proceedings within the appropriate jurisdiction. This decision emphasized the importance of adherence to legal principles and procedural fairness in such matters.</description>
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      <pubDate>Wed, 13 May 2015 00:00:00 +0530</pubDate>
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