https://www.taxtmi.com/caselaws?id=775836 An adjudication order was held vitiated for breach of natural justice where the authority recorded that no reply had been filed despite the noticee's reply having been received before the order, showing non-application of mind. The process was also defective because personal hearings were fixed on three consecutive dates without the sufficient interval required by Clause 14.3 of Circular No. 1053/2/2017-CX, which mandates three effective opportunities through separate communications. The order was set aside and the matter remitted for fresh consideration on merits after granting the required hearings and considering the reply. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775836 An adjudication order was held vitiated for breach of natural justice where the authority recorded that no reply had been filed despite the noticee's reply having been received before the order, showing non-application of mind. The process was also defective because personal hearings were fixed on three consecutive dates without the sufficient interval required by Clause 14.3 of Circular No. 1053/2/2017-CX, which mandates three effective opportunities through separate communications. The order was set aside and the matter remitted for fresh consideration on merits after granting the required hearings and considering the reply. Case-Laws Customs Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775836