https://www.taxtmi.com/caselaws?id=411010 The Madras High Court quashed the impugned order and remitted the matter to the Revisional Authority for fresh consideration under Section 129 DD of the Customs Act, 1962. The Court emphasized the need for a full opportunity of hearing, addressing all contentions, and issuing reasoned orders in compliance with the law. The Authority was instructed to approach the case impartially, without influence from the previously set aside order, and communicate the decision to the petitioner. The Writ Petition was allowed with no costs, and the connected miscellaneous petition was closed. en-us Wed, 04 Aug 2021 00:00:00 +0530 Sat, 14 Aug 2021 09:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411010 The Madras High Court quashed the impugned order and remitted the matter to the Revisional Authority for fresh consideration under Section 129 DD of the Customs Act, 1962. The Court emphasized the need for a full opportunity of hearing, addressing all contentions, and issuing reasoned orders in compliance with the law. The Authority was instructed to approach the case impartially, without influence from the previously set aside order, and communicate the decision to the petitioner. The Writ Petition was allowed with no costs, and the connected miscellaneous petition was closed. Case-Laws Customs Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411010