https://www.taxtmi.com/caselaws?id=404547 The Tax Case Appeal was allowed, setting aside the previous order rejecting the waiver of Cost Recovery Charges under the Customs Act, 1962. The court remanded the matter back to the second respondent for a fresh decision within four months, emphasizing the importance of a fair decision-making process, including granting a personal hearing and considering circulars issued by CBEC. The court directed the second respondent to provide access to relevant documents to the appellant's representative. No costs were awarded in the case. en-us Thu, 11 Feb 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404547 The Tax Case Appeal was allowed, setting aside the previous order rejecting the waiver of Cost Recovery Charges under the Customs Act, 1962. The court remanded the matter back to the second respondent for a fresh decision within four months, emphasizing the importance of a fair decision-making process, including granting a personal hearing and considering circulars issued by CBEC. The court directed the second respondent to provide access to relevant documents to the appellant's representative. No costs were awarded in the case. Case-Laws Customs Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404547