2023 (3) TMI 702 - AT - Customs

Tribunal remands case for fresh decision, emphasizing natural justice.

The Tribunal set aside the impugned orders and remanded the matter for a fresh decision, directing the Adjudicating Authority to review the case in light ... Classification of goods under Customs Tariff - Exemption under Notification No. 12/2012-Cus - Principle of natural justice-opportunity of personal hearing - Remand for fresh adjudicationPrinciple of natural justice-opportunity of personal hearing - Remand for fresh adjudication - Impugned orders set aside and matter remanded to the Adjudicating Authority for fresh decision after affording opportunity of personal hearing, in view of affidavit filed before the Tribunal but not considered earlier. - HELD THAT: - The Tribunal found that the appellants had declared the goods as 'Pulses Grinding (Atta of pulses)-Powder' which prima facie suggested a product in the form of atta/powder. The appellants, however, placed on record a detailed affidavit by their Director explaining that the goods are bhusi/bhuki/tukdi arising in usual course of pulse processing and that no milling industry processes were undertaken. That affidavit had not been considered by the Adjudicating Authority. In the interest of fair hearing and natural justice the Tribunal held that the Adjudicating Authority must re consider the classification and the claim for exemption in the light of the affidavit and after affording the appellants a sufficient opportunity of personal hearing. Consequently the impugned orders were set aside and the matter remanded for fresh adjudication.Impugned orders set aside; appeals allowed by way of remand directing the Adjudicating Authority to reconsider classification and exemption claim after giving personal hearing and having regard to the affidavit filed before the Tribunal.Final Conclusion: The appeals are allowed by way of remand: the impugned orders are set aside and the Adjudicating Authority is directed to decide afresh the classification of the goods and entitlement to the stated exemption after affording the appellants a sufficient opportunity of personal hearing and considering the affidavit placed on record. Issue concerns classification of bhusi/bhuki (pulses waste) cleared from Kandla SEZ under Customs Tariff Act: Chapter heading 07139099 versus 11061000, and entitlement to exemption Notification No. 12/2012-Cus. Revenue contends goods are 'Pulses Grinding (Atta of pulses)- Powder' (classifiable under 11061000). Appellant contends product is pulses waste-'bhusi/ bhuki, tukdi of pulses'-not produced by milling, remains coarse and thus classifiable under 07139099. Appellant filed a detailed affidavit explaining the process; that affidavit was not seen by the Adjudicating Authority. Tribunal notes the description prima facie suggests 'Atta or Powder' but, invoking the principle of natural justice, directs the Adjudicating Authority to re-consider classification in light of the affidavit and to afford 'sufficient opportunity of personal hearing' to the appellants. Impugned orders set aside; matter remanded for fresh decision. Reliance cited: Precision Rubber Industries; Pepsico Holdings Pvt. Ltd.; Warner Hindustan Ltd.