https://www.taxtmi.com/caselaws?id=365648 A settled customs classification practice affecting duty liability cannot be altered arbitrarily when the same goods have consistently been assessed under one tariff heading. Where authorities depart from that established practice, they must give prior notice, record adequate reasons, and act consistently with natural justice. A prior pattern of assessment, including contemporaneous imports, may also create a legitimate expectation of continued classification unless a proper basis for change is shown. On these facts, the reclassification was held unjustified and bad in law, and the order sustaining the new classification was set aside. en-us Fri, 10 Aug 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365648 A settled customs classification practice affecting duty liability cannot be altered arbitrarily when the same goods have consistently been assessed under one tariff heading. Where authorities depart from that established practice, they must give prior notice, record adequate reasons, and act consistently with natural justice. A prior pattern of assessment, including contemporaneous imports, may also create a legitimate expectation of continued classification unless a proper basis for change is shown. On these facts, the reclassification was held unjustified and bad in law, and the order sustaining the new classification was set aside. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365648