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2020 (3) TMI 769 - AT - CustomsChange in classification of goods - monitors and T.V. tuners - principles of natural justice - HELD THAT:- The request made by the respondent herein for cross-examination of the concerned officials of the department who changed the classification of the goods were not being adhered to and no specific reasons have been assigned for denial of cross-examination of those persons. Further, it is also noted that the respondent herein have specifically stated before the original authority that it is in a position to establish the fact that the goods in question imported by it should appropriately be classifiable under CTH mentioned in the bill of entry. Thus, it is a classic case that the matter was adjudicated against the respondent by denying the principle of natural justice. The law is well settled that the matter cannot be adjudicated behind the back of the importer and importer should be given adequate opportunity to explain its case with the documentary evidence in support of the claim of classification of the subject goods under CTH 8528100 and 84733030 respectively. Therefore, the matter should be examined at the original level thoroughly with the help of the submissions made by the respondent in support of its claim of classification under the CTH mentioned in the bill of entry presented for assessment. Appeal allowed by way of remand.
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