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2018 (8) TMI 1120 - AT - CustomsChange in Classification of imported goods - MIGLITOL - the department took the view that both the goods require to be correctly classified under CTH 3003 9090 under the broad heading of “Medicaments” - case of appellant is that when the department has been consistently assessing the impugned goods earlier under CTH 2942 0090, they cannot summarily change the classification to CTH 3003 9090 - Held that:- Even in a case where the department has sufficient reasons or grounds to change the established classification, natural justice demands that the affected importer should be put to notice as to the intention of the department and the reasons there for. This has not been done in the present case - on this very ground, without going into the merits, the summary change in classification in the instant case is unjustified and cannot be sustained. The Hon’ble High Court of Madras, the jurisdictional High Court for this forum in Bush Boake Allen (I) Ltd. Vs. UOI [1995 (1) TMI 78 - HIGH COURT OF JUDICATURE AT MADRAS] held that classification is not reversible unless there is change in the circumstances. The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law and the impugned order upholding the same cannot then sustain - appeal allowed - decided in favor of appellant.
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