1997 (1) TMI 226 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi, considered a case regarding the classification of goods. The Collector (Appeals) reclassified the goods under a different heading without proper notice to the Revenue, leading to a violation of natural justice. The Tribunal set aside the order and remanded the case for a fresh decision by the Commissioner (Appeals) while ensuring the principles of natural justice are followed. (Case citation: 1997 (1) TMI 226 - CEGAT, New Delhi)