https://www.taxtmi.com/caselaws?id=793686 The HC set aside the Tribunal's order and remanded the matter for de novo consideration because the respondent's contention that Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 could be used only as a preventive measure, and not punitively, had not been urged before the Tribunal and was therefore not examined below. With the parties agreeing to fresh scrutiny, the Court declined to decide the merits, kept all contentions open, and restored the appeal before the Tribunal; the suspension order stood revived pending disposal. en-us Thu, 18 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793686 The HC set aside the Tribunal's order and remanded the matter for de novo consideration because the respondent's contention that Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 could be used only as a preventive measure, and not punitively, had not been urged before the Tribunal and was therefore not examined below. With the parties agreeing to fresh scrutiny, the Court declined to decide the merits, kept all contentions open, and restored the appeal before the Tribunal; the suspension order stood revived pending disposal. Case-Laws Customs Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793686