https://www.taxtmi.com/caselaws?id=90897 Imported goods classification must be supported by a reasoned speaking order under the tariff and the relevant interpretative rules; a bare rejection is insufficient, and misapplication of another statutory provision will not sustain the assessment. The note also records that the plea of breach of natural justice failed because the importer was shown as represented and no specific denial of hearing appeared. As the composition of the overhaul kits was not adequately detailed, the assessing authority had to re-examine classification and pass a speaking order. en-us Thu, 11 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90897 Imported goods classification must be supported by a reasoned speaking order under the tariff and the relevant interpretative rules; a bare rejection is insufficient, and misapplication of another statutory provision will not sustain the assessment. The note also records that the plea of breach of natural justice failed because the importer was shown as represented and no specific denial of hearing appeared. As the composition of the overhaul kits was not adequately detailed, the assessing authority had to re-examine classification and pass a speaking order. Case-Laws Customs Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90897