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2023 (11) TMI 919 - MADRAS HIGH COURTPrinciples of natural justice - non-speaking order - Denial of the benefit of S1.No.530 of Notification No.152/2009-Cus, dated 31.12.2009 - HELD THAT:- Considering the facts and circumstances of the case, it is the duty of the Officer to deal with the same in a proper perspective and provide reasons for denying the benefit of the exemption claimed. Therefore, this Court is of the view that the orders appear to be a non speaking order and the same is liable to be set aside. While setting aside the order of the respondents, the matter is remitted back for re-adjudication by the 1st respondent taking into consideration the exemption under Notification No152/2009-Cus dated 31.12.2009 as claimed in the bill of Entry dated 02.10.2020 - petition disposed off by way of remand.
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