Home Case Index All Cases Customs Customs + AT Customs - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 142 - CESTAT MUMBAIPrinciples of natural justice - change in classification - appellant submitted that requirement of Section 17(5) of the Customs Act, 1962 has not been duly complied with by the original authority inasmuch as no speaking order was passed within the stipulated time frame, on changing the classification of disputed goods from CTH 8421 to CTH 3921 - HELD THAT:- The appellant has specifically stated that no show-cause notice was issued and no personal hearing was granted by the original authority in support of change in the classification of the goods. Since the requirement of sub-section (5) of Section 17 ibid has not been strictly complied with inasmuch as no opportunity of personal hearing was granted by the original authority in support of change of classification of the goods, we are of the considered view that the principles of natural justice have not been followed. Thus, the matter is required to be adjudicated afresh by the proper officer. The impugned order passed by the learned Commissioner (Appeals) is set aside and the matter is remanded to the original authority for passing of a fresh adjudication order by complying with the principles of natural justice. Needless to say that opportunity of hearing should granted to the appellant before deciding the matter afresh - Appeal allowed by way of remand.
|