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2015 (6) TMI 535 - AT - CustomsClassification of goods - import of Hook and Eye - Classification under Chapter 8308 1010 or under CTH 62129090 - Violation of principle of natural justice - Held that:- When the lower appellate authority chooses to change the description altogether to a new product other than what was re-assessed by the original authority but failed to give an opportunity to the appellants to put forth their defence. - Commissioner (Appeals) has not only decided the classification to a new product as Bra Extender instead of Hooks & Eyes and also directed the lower authority to initiate proceedings for mis-declaration/suppression and also to examine the past clearances. When the Department chooses to rely on certain evidence whether it is Textile Committee report, literature or any records it is mandatory that appellant shall be given an reasonable opportunity to defend their case. We also find that the appellants have filed appeals before lower appellate authority disputing the classification followed by the Department and the lower appellate authority has gone beyond the grounds of appeal and described the product entirely to a new description as Bra Extenders and also directed the original authority for initiate proceedings against the appellant. - the original authority and the lower appellate authority not followed the principles of natural justice, and it is a fit case to be remitted back to Department, the impugned order is liable to be set aside for deciding the classification issue afresh after providing a reasonable opportunity of hearing to the appellants - Matter remanded back - Decided in favour of assessee.
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