https://www.taxtmi.com/caselaws?id=404125 The court allowed a writ petition challenging an order permitting re-export of jewelry, citing concerns over the competency of the officer issuing the order. The court set aside the impugned order and remitted the case for a fresh order by a competent officer after hearing the petitioner. Emphasizing the need for procedural fairness, the court outlined scenarios for the fresh order based on the officer's competency and stressed the importance of hearing all parties, including accommodating pandemic-related hearing arrangements. The writ petition was allowed without costs, highlighting the significance of officer competency in customs matters and ensuring fair proceedings. en-us Fri, 29 Jan 2021 00:00:00 +0530 Tue, 16 Feb 2021 11:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404125 The court allowed a writ petition challenging an order permitting re-export of jewelry, citing concerns over the competency of the officer issuing the order. The court set aside the impugned order and remitted the case for a fresh order by a competent officer after hearing the petitioner. Emphasizing the need for procedural fairness, the court outlined scenarios for the fresh order based on the officer's competency and stressed the importance of hearing all parties, including accommodating pandemic-related hearing arrangements. The writ petition was allowed without costs, highlighting the significance of officer competency in customs matters and ensuring fair proceedings. Case-Laws Customs Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404125