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Issues: Classification of imported goods under different headings, condonation of delay in filing supplementary appeals, re-assessment of goods under alternative classifications, original assessment versus re-classification by authorities.
In this case, the appellants imported diamond blades for marble cutting machines and sought re-assessment of the goods under various headings. The original assessment classified the goods under Chapter Heading 82.05(1) of the Customs Tariff Act (CTA). The appellants filed supplementary appeals along with an application for condonation of delay, which was granted. The goods were initially claimed to be classified under Heading 84.45/48 and later under Heading 68.01/04 (2) of the CET. The authorities re-classified the goods under Heading 82.01/04, which deviated from the original classification. The Assistant Collector and the Collector (Appeals) upheld the re-classification under Heading 82.01/04 and 82.07, respectively, rejecting the original assessment. The Tribunal noted that the authorities erred in not accepting the original assessment and went beyond the scope of re-classification initiated under Section 28 of the Customs Act. Therefore, the Tribunal set aside both orders and remanded the appeals for de novo consideration, granting the appellants an opportunity for a fresh hearing and to present additional evidence. The lower authorities were directed to consider relevant judgments and decide the case in accordance with principles of natural justice. This judgment primarily deals with the classification of imported goods under different headings, the condonation of delay in filing supplementary appeals, the re-assessment of goods under alternative classifications, and the discrepancy between the original assessment and the re-classification by the authorities. The Tribunal emphasized the importance of adhering to the original assessment unless there are valid grounds for re-classification and highlighted the need for a fair hearing and consideration of all relevant evidence in customs matters. The decision underscores the significance of following procedural requirements and principles of natural justice in customs disputes to ensure a fair and just outcome for all parties involved.
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