https://www.taxtmi.com/caselaws?id=433729 The High Court allowed the appeal, emphasizing the need for distinct consideration of stay petitions and appeals, especially regarding the interpretation of legal provisions for granting exemptions on imported goods. The Court found that the Tribunal's decision to dispose of the appeal without a separate hearing was unsustainable and constituted a material irregularity, warranting interference. Consequently, the Court set aside the order and remitted the matter back to the Tribunal for proper consideration and disposal within three months. en-us Tue, 10 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 07:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433729 The High Court allowed the appeal, emphasizing the need for distinct consideration of stay petitions and appeals, especially regarding the interpretation of legal provisions for granting exemptions on imported goods. The Court found that the Tribunal's decision to dispose of the appeal without a separate hearing was unsustainable and constituted a material irregularity, warranting interference. Consequently, the Court set aside the order and remitted the matter back to the Tribunal for proper consideration and disposal within three months. Case-Laws Customs Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433729