https://www.taxtmi.com/caselaws?id=339266 Exemption and classification of imported goods required fresh examination because the lower authorities had not properly assessed the applicability of Notification No. 146/94-Cus, the relevant Board circulars, and the certificate produced by the importer. The record indicated that the claims that the goods were sports requisites or otherwise connected with Chapter 95 had not been considered in the proper perspective. The impugned order was therefore set aside, without expressing any view on the merits, and the matter was remanded to the adjudicating authority for reconsideration after following the principles of natural justice. en-us Wed, 08 Feb 2017 00:00:00 +0530 Fri, 10 Nov 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339266 Exemption and classification of imported goods required fresh examination because the lower authorities had not properly assessed the applicability of Notification No. 146/94-Cus, the relevant Board circulars, and the certificate produced by the importer. The record indicated that the claims that the goods were sports requisites or otherwise connected with Chapter 95 had not been considered in the proper perspective. The impugned order was therefore set aside, without expressing any view on the merits, and the matter was remanded to the adjudicating authority for reconsideration after following the principles of natural justice. Case-Laws Customs Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339266