2023 (6) TMI 1097 - SCH - Customs

Classification of imported goods - re-rollable plate pipes material scrap - Non-reasoned order in appeal - violation of principles of natural justice - Tribunal accepted the contention of the Importer - HELD THAT - Conclusion is not equivalent to logical articulation required for arriving at the conclusion. The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. The impugned order 2018 (4) TMI 1953 - CESTAT AHMEDABAD is set aside with an order to remit to the Appellate Tribunal to decide the same in accordance with law - appeal disposed off.

Summary

The Supreme Court set aside the non-reasoned order in Customs Appeal Nos. 176/2011 and 11917/2017, directing a remit to the Appellate Tribunal for a reasoned decision. The parties are to appear before the Tribunal on 14-12-2022 for further proceedings. No comments were made on the merit of the case, and there is no order as to costs.