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.
CESTAT allowed appeal against customs duty reclassification based on re-testing of imported fabric samples. The authorities failed to comply with Section 28 of Customs Act requirements by not providing appellants with the Central Revenue Control Laboratory's re-test report that formed the basis for reclassification from non-textured to textured polyester filament yarn. Initial clearance was granted after examination and testing by Textiles Committee Laboratory. The demand for differential duty was invalidated due to violation of natural justice principles, as appellant-importer was neither furnished with the re-test report nor given reasonable opportunity to present their case before the order was passed.
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