https://www.taxtmi.com/caselaws?id=785464 A non-speaking order-in-original confiscating imported goods and imposing penalty was quashed because it failed to consider the importer's contention that no customs duty was payable under the Special Advance Authorization scheme. The authority also omitted to address the DGFT notification and customs notification relied on in support of that claim. As the dispute required merits-based examination and reasons were absent, the matter was remanded for fresh consideration after granting a personal hearing and evaluating the petitioner's explanation and supporting materials in accordance with law. en-us Mon, 19 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785464 A non-speaking order-in-original confiscating imported goods and imposing penalty was quashed because it failed to consider the importer's contention that no customs duty was payable under the Special Advance Authorization scheme. The authority also omitted to address the DGFT notification and customs notification relied on in support of that claim. As the dispute required merits-based examination and reasons were absent, the matter was remanded for fresh consideration after granting a personal hearing and evaluating the petitioner's explanation and supporting materials in accordance with law. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785464