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HC finds in favor of Petitioner, invalidating Respondent's classification decision due to procedural irregularities. The key violations include non-disclosure of critical documents in Show Cause Notice (SCN) and failure to address prior consistent classification orders. A test report confirming the product as an organic seaweed extract usable as vegetable fertilizer substantiates classification under CTH 3101. The court remanded the matter to Adjudicating Authority for de novo hearing, mandating document disclosure and requiring a reasoned order addressing all substantive arguments. The impugned order was set aside, effectively reinstating the Petitioner's original classification claim.
HC finds in favor of Petitioner, invalidating Respondent's classification decision due to procedural irregularities. The key violations include non-disclosure of critical documents in Show Cause Notice (SCN) and failure to address prior consistent classification orders. A test report confirming the product as an organic seaweed extract usable as vegetable fertilizer substantiates classification under CTH 3101. The court remanded the matter to Adjudicating Authority for de novo hearing, mandating document disclosure and requiring a reasoned order addressing all substantive arguments. The impugned order was set aside, effectively reinstating the Petitioner's original classification claim.
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