https://www.taxtmi.com/caselaws?id=750903 An ex parte customs order could not stand where the importer had in fact filed a reply to the show cause notice, supported by acknowledgement of receipt, the letter of credit and a timely registration application. Because the authority proceeded on the erroneous assumption that no reply was received and no hearing was attended, the order was procedurally unfair and unsustainable. The HC held that the matter required remand so the importer could be given a fair opportunity before fresh adjudication of the notification-based exemption claim. en-us Mon, 25 Mar 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750903 An ex parte customs order could not stand where the importer had in fact filed a reply to the show cause notice, supported by acknowledgement of receipt, the letter of credit and a timely registration application. Because the authority proceeded on the erroneous assumption that no reply was received and no hearing was attended, the order was procedurally unfair and unsustainable. The HC held that the matter required remand so the importer could be given a fair opportunity before fresh adjudication of the notification-based exemption claim. Case-Laws Customs Mon, 25 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750903