https://www.taxtmi.com/caselaws?id=442955 Where an amended notification extending the time limit for re-export of re-imported capital goods had not been considered and the original authority had not recorded a merits-based decision, the matter required remand for de novo reconsideration by the jurisdictional customs authority. The authority was directed to decide the request afresh after granting a hearing and opportunity to adduce evidence, in observance of natural justice. The appeals accordingly did not end in a substantive determination and were sent back for fresh adjudication within a short time frame. en-us Mon, 11 Sep 2023 00:00:00 +0530 Mon, 01 Apr 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442955 Where an amended notification extending the time limit for re-export of re-imported capital goods had not been considered and the original authority had not recorded a merits-based decision, the matter required remand for de novo reconsideration by the jurisdictional customs authority. The authority was directed to decide the request afresh after granting a hearing and opportunity to adduce evidence, in observance of natural justice. The appeals accordingly did not end in a substantive determination and were sent back for fresh adjudication within a short time frame. Case-Laws Customs Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442955