https://www.taxtmi.com/caselaws?id=86009 An alternate claim for customs exemption may be raised at the appellate stage even if it was not included in the original refund or adjudication claim. The appellate rejection of such a plea solely on the ground of omission before the original authority was held erroneous, because an assessee can advance an alternate ground on classification or consequential relief in appeal. The matter therefore required fresh examination of the exemption claim after giving the assessee due opportunity, and the dispute was remanded for de novo consideration in observance of natural justice. en-us Thu, 26 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86009 An alternate claim for customs exemption may be raised at the appellate stage even if it was not included in the original refund or adjudication claim. The appellate rejection of such a plea solely on the ground of omission before the original authority was held erroneous, because an assessee can advance an alternate ground on classification or consequential relief in appeal. The matter therefore required fresh examination of the exemption claim after giving the assessee due opportunity, and the dispute was remanded for de novo consideration in observance of natural justice. Case-Laws Customs Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86009