Home Case Index All Cases Customs Customs + HC Customs - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 848 - HC - CustomsClassification of goods - Kapok - whether Kapok could not be classified under heading 53.05 or not? - HELD THAT:- There is no finding in the order of the Tribunal as to whether the observations of the Commissioner (Appeals) that Kapok could not be classified under heading 53.05, are correct or not. No appeal was filed by the Respondents on this count. The question would now remain whether the Kapok could be classified under heading 14.04. The argument that the Commissioner (Appeals) in the appeal can never look into a different entry is belied by the proviso to Section 128A of the Act. However, a procedure is laid down in the said proviso. A prior notice and time limit is contemplated. The contention of the Appellant that such a notice, even if it is issued, was beyond time even on the date the Commissioner passed the order can be made by the Appellant before the Commissioner (Appeals) in the remanded proceedings. Therefore, the learned Counsel for the Respondent is right in contending that a question of law as proposed does not arise from the impugned order. - appeal disposed off.
|