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2018 (9) TMI 765 - AT - CustomsClassification of imported goods - non-service of notice to Respondent - Held that - Both the lower authorities have considered their own classification of the goods without putting the respondent on notice. In our view, the entire issue needs reconsideration by the adjudicating authority - Appeal allowed by way of remand.
Issues: Classification of imported items under different customs tariff headings without proper notice to the respondent.
Analysis: The appeal was filed by the revenue challenging the classification of items imported by the respondent. The dispute revolved around the classification of goods under different customs tariff headings. The revenue claimed the goods should be classified under Chapter Heading No. 89011040, while the respondent argued for classification under 84264900. However, the adjudicating authority classified the goods under Chapter Heading No. 89059090. The first appellate authority later set aside the original order and confirmed the classification under Customs Tariff Heading No. 89019000. The Tribunal noted that both lower authorities had classified the goods without giving proper notice to the respondent. The Tribunal emphasized the importance of following principles of natural justice and ensuring that the respondent is adequately informed and given an opportunity to present their case. Therefore, the Tribunal decided to set aside the impugned order and remand the matter back to the adjudicating authority for a fresh reconsideration of the issue. The adjudicating authority was instructed to re-examine the classification after providing the respondent with proper notice and in accordance with the allegations made in the show cause notice dated 13.02.2009. In conclusion, the Tribunal's decision highlighted the significance of procedural fairness and adherence to natural justice principles in matters of classification disputes. The case serves as a reminder of the importance of giving parties a fair opportunity to present their arguments and ensuring that decisions are made following due process.
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