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    <title>2026 (1) TMI 1220 - MADRAS HIGH COURT</title>
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    <description>Quashed a non-speaking administrative order and directed fresh consideration of claimed exemption from customs duty for goods imported under Special Advance Authorization, requiring the respondent to re-evaluate the petitioners contention premised on a subsequent customs notification and Minimum Import Price treatment; the reconsideration must afford a personal hearing and be completed within four weeks. If the petitioners claim is accepted, the respondent must address the petitioners request for waiver of detention and demurrage charges in accordance with law. The writ petition is disposed after remand for merits-based decision.</description>
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      <description>Quashed a non-speaking administrative order and directed fresh consideration of claimed exemption from customs duty for goods imported under Special Advance Authorization, requiring the respondent to re-evaluate the petitioners contention premised on a subsequent customs notification and Minimum Import Price treatment; the reconsideration must afford a personal hearing and be completed within four weeks. If the petitioners claim is accepted, the respondent must address the petitioners request for waiver of detention and demurrage charges in accordance with law. The writ petition is disposed after remand for merits-based decision.</description>
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