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2024 (2) TMI 823 - CESTAT KOLKATAViolation of principles of natural justice - Change in classification of export goods REFORMATE without putting the Appellant to Notice - classification changed from 27101219 to CTH 27101990 - benefit of N/N. 12/2012-Cus dated 17 March 2012 and N/N. 12/2012-CE dated 17 March, 2012 denied - time limitation - HELD THAT:- It cannot be seen as to how the Commissioner (Appeals) has ignored the Appellant‟s letter dated 20/05/2015 seeking amendment/rectification of Bill of Entry and subsequent amendment/rectification of the same on 01/07/2015 while coming to a conclusion that the date of assessment of Bill of Entry is 11/04/2015. After holding that the Bill of Entry was assessed on 11/04/2015, he has dismissed the Appeal on the ground of time bar. This is not only a gross error but reeks of injustice on his part to pass an Order against reputed Public Sector Undertaking, which on its own had voluntarily sought re-assessment seeking to reverse the benefit received by them under the said Notifications. It is found from the records that the Appellant has filed the Appeal before the Commissioner (Appeals) within about 50 days from the date of re-assessed Bill of Entry. Therefore, dismissal of the Appeal on account of time bar is erroneous and the impugned OIA is set aside. Re-assessment taken up by the Assessing Officer - HELD THAT:- AO has arbitrarily changed the classification from CTH 27101219 to 27101990 without putting the Appellant to Notice. Principle of natural justice requires that whenever the classification is sought to be modified, the importer/assessee is required to be given a notice for the proposed change in the CTH, which has not been done in this case. After going through the Shipping Bill, it is seen that export of the same product “Reformate” is being done under CTH 27101219. This shows that the Customs Department has adopted two different stands by classifying the imported goods under one classification and subsequently the exported goods under different classification - there exists no logic towards the same. Matter remanded to the Assessing Authority who should issue the Show Cause Notice seeking to modify the CTH along with the ground towards the same. The Appellant should be given opportunity to make their submissions in defence of their case and principles of natural justice should be followed. Appeal allowed by way of remand.
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