https://www.taxtmi.com/caselaws?id=349985 Finalisation of a provisional customs assessment and rejection of the declared classification cannot be sustained where the importer was not issued a show cause notice or granted a personal hearing. Section 122A of the Customs Act, 1962 requires an opportunity of hearing in adjudication proceedings when sought, and the absence of such procedure breaches natural justice, especially where fresh determination of classification and assessment is required. The impugned order was set aside and the matter remanded to the competent authority for a fresh decision after hearing the importer in accordance with law. en-us Tue, 10 Oct 2017 00:00:00 +0530 Sat, 28 Oct 2017 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349985 Finalisation of a provisional customs assessment and rejection of the declared classification cannot be sustained where the importer was not issued a show cause notice or granted a personal hearing. Section 122A of the Customs Act, 1962 requires an opportunity of hearing in adjudication proceedings when sought, and the absence of such procedure breaches natural justice, especially where fresh determination of classification and assessment is required. The impugned order was set aside and the matter remanded to the competent authority for a fresh decision after hearing the importer in accordance with law. Case-Laws Customs Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349985