Unjustified Delay by Customs Dept in Considering Case de Novo: Madras HC Directs Expedited Refund of Redemption Fine and Penalty

The Madras High Court directed the Customs Department to expedite the refund of redemption fine and penalty due to unjustified delay in considering a case de novo. The petitioner argued that the prolonged delay caused financial hardship and was contrary to principles of natural justice. The court found the delay unreasonable and instructed the department to expedite the process, ensuring timely redressal. This decision underscores the importance of timely action by tax authorities and the need for accountability in administrative procedures. It emphasizes the judiciary's role in safeguarding taxpayer rights and ensuring fair treatment.