https://www.taxtmi.com/caselaws?id=2652 An authority that proposes to revise a goods classification from Chapter 85 to Chapter 74 and reject a refund claim on that basis must first issue a proper show cause notice. A mere letter seeking explanations does not satisfy natural justice where the earlier classification is being altered to the importer's detriment. The procedural defect renders the adverse refund decision unsustainable, and the appellate relief to the importer is maintained while the classification merits remain undisturbed. en-us Thu, 28 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2652 An authority that proposes to revise a goods classification from Chapter 85 to Chapter 74 and reject a refund claim on that basis must first issue a proper show cause notice. A mere letter seeking explanations does not satisfy natural justice where the earlier classification is being altered to the importer's detriment. The procedural defect renders the adverse refund decision unsustainable, and the appellate relief to the importer is maintained while the classification merits remain undisturbed. Case-Laws Customs Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2652