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2023 (9) TMI 281 - MADRAS HIGH COURTViolation of principles of natural justice - respondent had passed impugned order without calling the petitioner for hearing - HELD THAT:- It is evident that the order has been passed in a tearing hurry, although the petitioner has requested for hearing after 18.05.2023. The petitioner appears to have made out a prima facie case on merits. That apart, on merits also, it appears that the petitioner has a good case, as the petitioner has assessed the respective bill of entries, which were at the Special Economic Zone (SEZ), wherein, the goods were stored after their initial import - The only difficulty has arisen on account of non-filing of the details by the customs in respect of the four of the bills of entries out of six. The impugned order set aside and the case remitted back to the respondent to pass a speaking order within a period of six weeks from the date of receipt of a copy of this order - petition disposed off.
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