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Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Request for waiver of Cost Recovery Charges - If an opportunity ...

Customs

February 25, 2021

Request for waiver of Cost Recovery Charges - If an opportunity of personal hearing had been granted to the appellant and the various circulars issued by the CBEC were placed for consideration, then a more informed decision could have been arrived at by the second respondent. Therefore, for such a reason alone, the order passed by the second respondent is interfered and the matter remanded back to the second respondent for taking a fresh decision, after affording an opportunity of personal hearing - HC

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