https://www.taxtmi.com/caselaws?id=786398 Failure to disclose ICES-derived information to the appellant breached the duty of natural justice, vitiating reliance on that material and requiring reconsideration; outcome: appeals restored for fresh hearing. The issuing of a non speaking reassessment order while treating a single order in original as binding on multiple import consignments amounted to inappropriate collateral adjudication and impermissible appellate overreach; outcome: impugned order set aside. Given these procedural defects and the risk of prejudicing proper officers and first appellate consideration, all fifty appeals are remitted to the first appellate authority for independent merits and maintainability determination. en-us Thu, 09 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786398 Failure to disclose ICES-derived information to the appellant breached the duty of natural justice, vitiating reliance on that material and requiring reconsideration; outcome: appeals restored for fresh hearing. The issuing of a non speaking reassessment order while treating a single order in original as binding on multiple import consignments amounted to inappropriate collateral adjudication and impermissible appellate overreach; outcome: impugned order set aside. Given these procedural defects and the risk of prejudicing proper officers and first appellate consideration, all fifty appeals are remitted to the first appellate authority for independent merits and maintainability determination. Case-Laws Customs Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786398