9911796707
TMI Blog2020 (3) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriately be classifiable under CTH mentioned in the bill of entry. Thus, it is a classic case that the matter was adjudicated against the respondent by denying the principle of natural justice. The law is well settled that the matter cannot be adjudicated behind the back of the importer and importer should be given adequate opportunity to explain its case with the documentary evidence in support of the claim of classification of the subject goods under CTH 8528100 and 84733030 respectively. Therefore, the matter should be examined at the original level thoroughly with the help of the submissions made by the respondent in support of its claim of classification under the CTH mentioned in the bill of entry presented for assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification made by the respondent in the bills of entry, presented for assessment. In this context, he has referred to paragraph 9 in the original order dated 10.12.2008 to state that the request made by the respondents for grant of opportunity of personal hearing for cross examination of the concerned department officers has not been considered favourably by the department and no finding to such effect was also recorded in the said order. Thus, he submits that the matter should be remanded to the original authority for grant of opportunity to cross-examine the person involved in the case and thereafter to decide the issue on the basis of the records/evidence to be produced by the appellant in support of its contention regarding the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent herein have specifically stated before the original authority that it is in a position to establish the fact that the goods in question imported by it should appropriately be classifiable under CTH mentioned in the bill of entry. Thus, it is a classic case that the matter was adjudicated against the respondent by denying the principle of natural justice. In this context, the law is well settled that the matter cannot be adjudicated behind the back of the importer and importer should be given adequate opportunity to explain its case with the documentary evidence in support of the claim of classification of the subject goods under CTH 8528100 and 84733030 respectively. Therefore, we are of the considered view that the matter should be ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
