Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 133 - CESTAT MUMBAIClassification of imported goods - polyester fabrics - classified under CTA 540761.90 or under CTA 54076900 extending the benefit of Notification No. 36/03-Cus (SI.53)? - scope of SCN - Held that: - the classification arrived at by the adjudicating authority after due process of law is incorrect inasmuch as, it is traveling beyond the show-cause notice issued to the appellant for the classification of the imported goods. It is settled law that if an order is passed beyond the scope of show-cause notice it is liable to be set aside as held by the Hon'ble Supreme Court in the case of CC v. Toyo Engineering India Ltd. [2006 (8) TMI 184 - SUPREME COURT OF INDIA] - On this point itself the entire impugned order is liable to be set aside. As regards the appeal filed by an individual, the appeal abates due to sad demise of the appellant during the pendency of the appeal; even otherwise since we are holding that the impugned order is travelling beyond the show-cause notice issued, question of imposing penalty on the individual does not arise.
|