https://www.taxtmi.com/caselaws?id=347782 Tariff classification of imported goods, including whether they matched the brass scrap entry under ISRI code word "Elder", had not been properly examined, and the adjudication order was therefore set aside for fresh consideration. The tribunal found that the test report and the physical description of the goods were not objectively analysed, and that the licence implications for the alleged restricted goods were determined without adequate application of law. The matter was remanded to the adjudicating authority for reconsideration of the tariff entry, ISRI specifications, the nature of the goods and the licensing issue after granting a fair opportunity of hearing in accordance with natural justice. en-us Mon, 31 Jul 2017 00:00:00 +0530 Tue, 12 Sep 2017 08:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347782 Tariff classification of imported goods, including whether they matched the brass scrap entry under ISRI code word "Elder", had not been properly examined, and the adjudication order was therefore set aside for fresh consideration. The tribunal found that the test report and the physical description of the goods were not objectively analysed, and that the licence implications for the alleged restricted goods were determined without adequate application of law. The matter was remanded to the adjudicating authority for reconsideration of the tariff entry, ISRI specifications, the nature of the goods and the licensing issue after granting a fair opportunity of hearing in accordance with natural justice. Case-Laws Customs Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347782