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        Case ID :
        Customs

        Imported goods classified under incorrect tariff heading,...

        Importers denied fair hearing on product classification, CESTAT orders remand for cross-examination & test report access.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Imported goods classified under incorrect tariff heading, appellants denied opportunity for cross-examination and access to test reports, violation of natural justice principles. CESTAT remanded matter to original adjudicating authority with directions to provide test report copies, allow cross-examination of CEPCI representatives. Appellants' submissions regarding roasting method, buyer specifications, third-party certifications not adequately examined. Onus on revenue to establish claimed classification in case of divergent interpretations. Appeal allowed for remand to address procedural lapses.
                                Note: It is a system-generated summary and is for quick reference only.
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