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2018 (10) TMI 1017 - HC - CustomsClassification of imported goods - determination of rate of IGST - Assessment of the Bills of Entry - Assessment under particular head and not under the head which the petitioner had proposed to classify the goods - Held that:- The petitioner should be given an opportunity to contest such decision. Therefore, unless a speaking order is passed, the petitioner would not be in a position to contest the levy of IGST under SI.No.453. There will be a direction to the second respondent to issue a show-cause notice and afford an opportunity of personal hearing to the petitioner and pass a speaking order on merits - petition allowed by way of remand.
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