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The HC held that the impugned show cause notice dated 17.05.2022, challenging the classification of the petitioner's product under Chapter 21 instead of Chapter 08 of the Customs Tariff Act, was issued without proper application of mind and contrary to settled legal precedents, including rulings of the Apex Court and AAAR. Given that there was no change in the tariff item, character of the goods, or relevant law post-GST implementation, the classification under Chapter 0802 remained valid. The Court found the re-initiation of proceedings on a settled issue to be an abuse of process of law and accordingly quashed the show cause notice. The petition was allowed, thereby putting an end to the challenge against the product's classification.
The HC held that the impugned show cause notice dated 17.05.2022, challenging the classification of the petitioner's product under Chapter 21 instead of Chapter 08 of the Customs Tariff Act, was issued without proper application of mind and contrary to settled legal precedents, including rulings of the Apex Court and AAAR. Given that there was no change in the tariff item, character of the goods, or relevant law post-GST implementation, the classification under Chapter 0802 remained valid. The Court found the re-initiation of proceedings on a settled issue to be an abuse of process of law and accordingly quashed the show cause notice. The petition was allowed, thereby putting an end to the challenge against the product's classification.
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