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.
HC found the customs classification order defective due to procedural irregularities. The impugned order was set aside on grounds of violating natural justice principles, specifically non-disclosure of documents referenced in Show Cause Notice. The court mandated a de novo hearing by the Adjudicating Authority, requiring complete document disclosure and a reasoned order. The matter was remanded for fresh adjudication, with the petitioner granted an opportunity to present arguments after receiving complete documentary evidence. The HC allowed the petition, effectively nullifying the original customs classification determination and directing a comprehensive re-examination of the seaweed extract's tariff classification.
Note: It is a system-generated summary and is for quick reference only.