https://www.taxtmi.com/caselaws?id=276497 An ex parte customs order could not be sustained where the record did not show proper notice of the hearing or compliance with the prescribed mode of service, so the recall application was allowed and the earlier order was restored to the Tribunal's file. On merits, imported jewellery mountings meant for fitting gems were treated as jewellery under Notification No. 62/2004-Cus. because the issue had already been settled in the assessee's own earlier case, making the controversy no longer res integra. The exemption was therefore unavailable, and the revenue's stand on classification and denial of exemption was upheld. en-us Fri, 15 Dec 2017 00:00:00 +0530 Tue, 13 Nov 2018 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276497 An ex parte customs order could not be sustained where the record did not show proper notice of the hearing or compliance with the prescribed mode of service, so the recall application was allowed and the earlier order was restored to the Tribunal's file. On merits, imported jewellery mountings meant for fitting gems were treated as jewellery under Notification No. 62/2004-Cus. because the issue had already been settled in the assessee's own earlier case, making the controversy no longer res integra. The exemption was therefore unavailable, and the revenue's stand on classification and denial of exemption was upheld. Case-Laws Customs Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276497