Personal hearing in classification disputes: clarification set aside and remitted for fresh disposal after notice

A clarification on product classification was found unsustainable because the petitioner had specifically sought a personal hearing and none was afforded before the clarification was issued. The absence of the requested hearing rendered the clarification vulnerable on procedural fairness grounds, and the matter required reconsideration after notice and personal hearing. The High Court therefore set aside the clarification order and remitted the matter for fresh disposal in accordance with due process.

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Issues: Whether the clarification order issued without granting the petitioner the personal hearing sought in its request was sustainable.

Analysis: The petitioner had specifically requested an opportunity of personal hearing while seeking clarification on the classification of its product. The record showed that no such hearing was afforded before the clarification was issued. In the circumstances, the absence of the requested hearing rendered the impugned clarification vulnerable, and the matter required reconsideration after notice and personal hearing.

Conclusion: The clarification order was set aside and the matter was remitted for fresh disposal after notice and personal hearing to the petitioner.

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