2024 (10) TMI 67 - HC - Customs

Classification of the goods imported by Petitioner - to be classified under Custom Tariff Item 8421 or under 3926? - non-consideration of entire documents - violation of principles of natural justice - HELD THAT - As the Petitioner has not participated and the Adjudicating Authority not considered all documents, the impugned order 26th March 2024 is set aside. The matter is remanded to Respondent No. 2 for denovo consideration. Mr. Raichandani states that on or before 1st October 2024, Petitioner will file a reply to the show cause notice and also attend personal hearing as and when called upon. The Respondent No. 2 is directed to give atleast 5 working days advance notice for the personal hearing. The order to be passed shall deal with all submissions of Petitioner. Petition disposed off by way of remand.

Summary

The High Court of Bombay quashed an impugned order related to the classification of imported goods, remanding the matter for reconsideration. The petitioner was directed to file a reply to the show cause notice and attend a personal hearing. Respondent No. 2 was instructed to provide advance notice for the hearing and consider all submissions. All rights and contentions of the parties were kept open.