https://www.taxtmi.com/caselaws?id=442264 The Tribunal set aside the impugned order due to a violation of natural justice principles, remanding the matter for reconsideration by the Commissioner. The appellant was granted the opportunity for a personal hearing, emphasizing procedural fairness. The Tribunal clarified that delay alone should not be grounds for rejection, citing Section 149 of the Customs Act, which allows post-export amendments based on existing documentary evidence. The Tribunal highlighted that statutory provisions supersede circulars, directing the Commissioner to decide the matter within three months. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 28 Aug 2023 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442264 The Tribunal set aside the impugned order due to a violation of natural justice principles, remanding the matter for reconsideration by the Commissioner. The appellant was granted the opportunity for a personal hearing, emphasizing procedural fairness. The Tribunal clarified that delay alone should not be grounds for rejection, citing Section 149 of the Customs Act, which allows post-export amendments based on existing documentary evidence. The Tribunal highlighted that statutory provisions supersede circulars, directing the Commissioner to decide the matter within three months. Case-Laws Customs Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442264