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    <title>2023 (2) TMI 679 - DELHI HIGH COURT</title>
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    <description>The Customs Tribunal&#039;s order allowing the respondent&#039;s appeal was challenged due to violations of natural justice principles and absence of a Show Cause Notice. The controversy over the respondent&#039;s portal usage and conflicting statements led to concerns about the decision-making process. The appellant argued that the respondent&#039;s admission of using the portal through another person breached regulations, while the respondent claimed confusion and lack of permission for such access. Ultimately, both parties agreed to set aside the order and restore the appeal for fresh consideration by CESTAT, with proceedings expected to conclude within four months.</description>
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      <title>2023 (2) TMI 679 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434164</link>
      <description>The Customs Tribunal&#039;s order allowing the respondent&#039;s appeal was challenged due to violations of natural justice principles and absence of a Show Cause Notice. The controversy over the respondent&#039;s portal usage and conflicting statements led to concerns about the decision-making process. The appellant argued that the respondent&#039;s admission of using the portal through another person breached regulations, while the respondent claimed confusion and lack of permission for such access. Ultimately, both parties agreed to set aside the order and restore the appeal for fresh consideration by CESTAT, with proceedings expected to conclude within four months.</description>
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