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    <title>2024 (2) TMI 781 - MADRAS HIGH COURT</title>
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    <description>The court quashed the appellate order that denied the exemption claim under the Customs Tariff Preference Scheme for Least Developed Countries, finding it inadequately addressed the petitioner&#039;s contentions. The matter was remanded to the appellate authority for reconsideration, with instructions to provide the petitioner a reasonable opportunity, including a personal hearing, and to issue a reasoned order addressing all contentions within two months. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.</description>
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      <description>The court quashed the appellate order that denied the exemption claim under the Customs Tariff Preference Scheme for Least Developed Countries, finding it inadequately addressed the petitioner&#039;s contentions. The matter was remanded to the appellate authority for reconsideration, with instructions to provide the petitioner a reasonable opportunity, including a personal hearing, and to issue a reasoned order addressing all contentions within two months. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.</description>
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