1999 (3) TMI 412 - AT - Customs

Tribunal orders new hearing for appeal on goods classification, emphasizing natural justice principles.

The Tribunal granted an early hearing of the appeal regarding the re-assessment of imported goods without ruling on the stay application. The ... Classification of goods, Change in - Appeal - Miscellaneous Application Issues:1. Early hearing of the appeal due to re-assessment of imported goods.2. Classification of imported goods as part of Air-Conditioning Plant.3. Violation of principles of natural justice in passing orders without hearing the appellants.Early Hearing of the Appeal:The applicant sought early hearing of the appeal as the imported goods were re-assessed into a different heading without an opportunity for a hearing. The Tribunal found merit in the request and decided to proceed with the appeal without ruling on the stay application, considering the urgency of the matter.Classification of Imported Goods:The appellants declared the imported goods as 'Refrigeration equipment' under a specific sub-heading of the Customs Tariff. The Assistant Commissioner, after examination, classified the goods as part of an Air-Conditioning Plant under a different sub-heading. The appellants contested this classification, providing technical literature and expert opinions to support their case. The Tribunal noted a lack of proper examination of the materials presented by the appellants and remanded the matter to the Assistant Commissioner for a detailed hearing, emphasizing the need for a speaking order.Violation of Principles of Natural Justice:The Tribunal observed a violation of natural justice principles as the Assistant Commissioner passed the order without hearing the appellants or considering their evidence fully. The Commissioner's order was also deemed insufficient as it did not adequately address the materials provided by the appellants. Consequently, the Tribunal set aside the impugned orders and directed the Assistant Commissioner to grant a hearing to the appellants, allowing them to present all relevant materials before issuing a detailed and considered order. The Tribunal instructed expedited resolution due to the goods still being under Customs' control.