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Customs - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

HC directs continuation of customs duty proceedings regarding ...


Customs Duty Dispute: Section 17(5) Proceedings Continue with Mandatory Personal Hearing and Comprehensive Classification Review

May 20, 2025

Case Laws     Customs     HC

HC directs continuation of customs duty proceedings regarding classification of identical goods under Section 17(5) of Customs Act, 1962. The court mandates personal hearing for petitioner and authorizes adjudicating authority to determine final classification under Customs Tariff Headings 85168000 and 85169000. Provisional release of earlier bills of entry is acknowledged, with the current proceedings expected to bind both existing and previous entry classifications. Writ petition disposed of with directive for comprehensive adjudication process ensuring procedural fairness.

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