https://www.taxtmi.com/caselaws?id=766685 Waiver of interest on warehoused goods imported for a power project could not be refused by an unreasoned communication issued without hearing the importer. The circular relied on by the importer covered power projects and other specified categories where interest relief could be considered, so the adverse decision had to show application of mind and a reasoned basis. The absence of reasons and denial of natural justice made the rejection unsustainable. The matter was remanded to the Chief Commissioner for fresh consideration and a speaking order after hearing the importer. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766685 Waiver of interest on warehoused goods imported for a power project could not be refused by an unreasoned communication issued without hearing the importer. The circular relied on by the importer covered power projects and other specified categories where interest relief could be considered, so the adverse decision had to show application of mind and a reasoned basis. The absence of reasons and denial of natural justice made the rejection unsustainable. The matter was remanded to the Chief Commissioner for fresh consideration and a speaking order after hearing the importer. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766685