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Issues Involved:
1. Classification of imported product under CTH 8707900 or 84289090. 2. Application for out of turn hearing of appeal. 3. Applicability of Sections 149 and 154 of the Customs Act, 1962 for correction of clerical error in bill of entry. Classification Issue: The applicant sought out of turn hearing for Appeal No. C/729/08 due to mis-classification of "Vertical Automated Storage and Retrieval System (AS/RS)" in the Bill of Entry. The ld. Counsel argued for classification under 84289090 as parts of an automobile, while the SDR contended that classification was done as per the filed bill of entry. The Tribunal allowed the out of turn hearing based on the applicant's previous and future imports of the same products, directing the appeal for disposal based on the correct classification. Application for Out of Turn Hearing: The Tribunal granted the out of turn hearing application based on the applicant's argument regarding the mis-classification of the imported product and the potential impact on subsequent consignments. The decision was made after considering submissions from both sides and the need to resolve the classification issue promptly. Applicability of Sections 149 and 154: The ld. Counsel invoked Sections 149 and 154 of the Customs Act, 1962 for correction of a clerical error in the bill of entry, highlighting a previous rejection by the adjudicating authority. The SDR argued that once the bill of entry is assessed and cleared, the provisions of Sections 149 and 154 may not be applicable, citing legal precedents. The Tribunal set aside the impugned order, remitting the matter back to the adjudicating authority to reconsider the issue in light of Sections 149 and 154, granting the appellant an opportunity for a personal hearing.
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