Customs Order Invalidated: Procedural Flaws and Natural Justice Violations Demand Comprehensive Redetermination of Seaweed Extract Classification

HC found the customs classification order defective due to procedural irregularities. The impugned order was set aside on grounds of violating natural justice principles, specifically non-disclosure of documents referenced in Show Cause Notice. The court mandated a de novo hearing by the Adjudicating Authority, requiring complete document disclosure and a reasoned order. The matter was remanded for fresh adjudication, with the petitioner granted an opportunity to present arguments after receiving complete documentary evidence. The HC allowed the petition, effectively nullifying the original customs classification determination and directing a comprehensive re-examination of the seaweed extract's tariff classification. .....

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