https://www.taxtmi.com/caselaws?id=784687 Conflicting adjudication on a single duty drawback claim for the same shipment was the dominant issue. The HC held that the authority's second order-in-original, issued without considering the first and resulting in inconsistent determinations, reflected non-application of mind and was legally unsustainable; since the first order was quashed, the second necessarily became a nullity. Consequently, both orders-in-original and the consequential notice and communication were quashed, and the matter was remanded to the authority for de novo decision on merits under the Customs Act, following due process and principles of natural justice, within 12 weeks. en-us Fri, 02 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784687 Conflicting adjudication on a single duty drawback claim for the same shipment was the dominant issue. The HC held that the authority's second order-in-original, issued without considering the first and resulting in inconsistent determinations, reflected non-application of mind and was legally unsustainable; since the first order was quashed, the second necessarily became a nullity. Consequently, both orders-in-original and the consequential notice and communication were quashed, and the matter was remanded to the authority for de novo decision on merits under the Customs Act, following due process and principles of natural justice, within 12 weeks. Case-Laws Customs Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784687