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Customs - Highlights / Catch Notes

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Classification of imported goods - re-rollable plate & pipes ...


Supreme Court Emphasizes Need for Reasoned Orders in Classification of Imported Scrap Goods, Citing Natural Justice Principles.

June 27, 2023

Case Laws     Customs     SC

Classification of imported goods - re-rollable plate & pipes material scrap - Non-reasoned order in appeal - violation of principles of natural justice - Tribunal accepted the contention of the Importer - The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. - SC

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