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2020 (1) TMI 284

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..... the view that if the respondents are of the opinion that the petitioners are duty bound to remit the duty, such decision can be made only after giving due consideration to the objections raised by the petitioners and that non-consideration of any such objections will amount to violation of the principles of natural justice, apart from being termed as a non-speaking order. Impugned orders are s .....

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..... tated by the Learned Senior Counsel appearing for the petitioners that from 26-2-2007 onwards, they had been giving representations, requesting the respondents herein to inspect the cargo and give the duty remission. The impugned order has neither made any reference to any such objections nor has assigned any reasons for non-consideration of such objections. As a matter of fact, the impugned order .....

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..... rders in F. No. S4/19/2004 - Bonds(AIR)-P019 (part file), dated 29-3-2008 and S.Misc.48/08-ACIU, dated 13-7-2008 are set aside, with liberty to the respondents to issue a fresh show cause notice. The respondents shall extend the benefit of personal hearing to the petitioners during the course of consideration of their objections and decide the matter in accordance with law. 6. With these .....

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