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2023 (10) TMI 248 - CESTAT AHMEDABADMisdeclaration of export goods - Iron Oxide - goods are Iron Oxide Dry Powder, or Iron Ore? - to be classified under Tariff Item 2821 1010 or under Customs Tariff Heading 2601 1119? - violation of principles of natural justice - HELD THAT:- It can be seen from the above test report that the consignments consisted of Iron Oxide and the only evidence on the basis of which it has been held that the subject consignments are of Iron ore/ concentrate by the Adjudicating Authority is Joint Director CRCL’s letter dated 12.02.2016 which has neither been provided to the appellant nor that was existing at the time of issuing SCN - the Joint Deputy CRCL’s letter not taken into cognizance as the Adjudicating Authority has failed to provide the same to the appellant and therefore has grossly violating the principals of natural justice following the principle of the natural justice. At the same time since the initially two reports clearly holds that export consignments are made of the Iron Oxide. There is no mis-declaration in the export consignments, the classification of the export consignment under the CTH 2821 1010 of the Customs Tariff Act is based on facts and there are no mis-declaration in this case. The impugned order in original and order in appeal are without any merit - Appeal allowed.
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