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    <title>2022 (8) TMI 725 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the Customs, Central Excise and Service Tax Settlement Commission&#039;s order unilaterally withdrawing immunity granted under the Customs Act, 1962, due to lack of notice and violation of natural justice principles. The Court directed the respondent to provide notice, evidence, conduct a hearing, and pass orders following due process. Emphasizing procedural fairness, the Court ruled in favor of the petitioners, clarifying the decision&#039;s specificity to this case and not as a precedent for challenging substantive Commission orders. The writ petitions were allowed, and unnecessary applications were closed without costs.</description>
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    <pubDate>Mon, 25 Jul 2022 00:00:00 +0530</pubDate>
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      <description>The Court set aside the Customs, Central Excise and Service Tax Settlement Commission&#039;s order unilaterally withdrawing immunity granted under the Customs Act, 1962, due to lack of notice and violation of natural justice principles. The Court directed the respondent to provide notice, evidence, conduct a hearing, and pass orders following due process. Emphasizing procedural fairness, the Court ruled in favor of the petitioners, clarifying the decision&#039;s specificity to this case and not as a precedent for challenging substantive Commission orders. The writ petitions were allowed, and unnecessary applications were closed without costs.</description>
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