TMI Blog2018 (10) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner should be given an opportunity to contest such decision. Therefore, unless a speaking order is passed, the petitioner would not be in a position to contest the levy of IGST under SI.No.453. There will be a direction to the second respondent to issue a show-cause notice and afford an opportunity of personal hearing to the petitioner and pass a speaking order on merits - petition allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act. 3. the written instruction given by the Assistant Commissioner of Customs (Group 5B), Chennai states that the Bills of Entry filed were assessed in respect of the items under the same classification as claimed by the importer, but imposing IGST under SI.No.453 of Schedule III of Notification No.01/2017. 4. In the light of the said position, the petitioner should be given an o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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