https://www.taxtmi.com/caselaws?id=308602 Denial of duty-free benefit under Customs Notification No. 98/2009-Cus could not be sustained where no show cause notice was issued, no hearing was granted, and the denial order gave no detailed reasons. The Tribunal held that the dispute could not be decided on merits at that stage and that the proper course was remand for fresh adjudication. It therefore set aside the denial, directed the adjudicating authority to issue notice, hear the assessee, and pass a speaking order, and fixed a two-month time limit because the consignment was live. en-us Mon, 30 May 2016 00:00:00 +0530 Sat, 08 Jul 2023 07:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308602 Denial of duty-free benefit under Customs Notification No. 98/2009-Cus could not be sustained where no show cause notice was issued, no hearing was granted, and the denial order gave no detailed reasons. The Tribunal held that the dispute could not be decided on merits at that stage and that the proper course was remand for fresh adjudication. It therefore set aside the denial, directed the adjudicating authority to issue notice, hear the assessee, and pass a speaking order, and fixed a two-month time limit because the consignment was live. Case-Laws Customs Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308602