https://www.taxtmi.com/caselaws?id=785487 Challenge concerns wrongful claim of customs duty exemption under Notification No.84/97-Cus where entitlement was contested on allegations of forged Project Implementation Authorisation Certificate and absence of required Line Ministry countersignature; forgery and fraud allegations go to entitlement and were held serious enough to warrant fresh adjudication. The tribunal applied the evolving doctrine of natural justice together with the doctrine of prejudice, noting the appellant failed to show specific prejudice from prior proceedings but directing a de novo hearing to cure denial of personal hearing and allow written submissions and personal explanation to the adjudicating authority. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785487 Challenge concerns wrongful claim of customs duty exemption under Notification No.84/97-Cus where entitlement was contested on allegations of forged Project Implementation Authorisation Certificate and absence of required Line Ministry countersignature; forgery and fraud allegations go to entitlement and were held serious enough to warrant fresh adjudication. The tribunal applied the evolving doctrine of natural justice together with the doctrine of prejudice, noting the appellant failed to show specific prejudice from prior proceedings but directing a de novo hearing to cure denial of personal hearing and allow written submissions and personal explanation to the adjudicating authority. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785487