https://www.taxtmi.com/caselaws?id=376232 Provisional assessment of the bills of entry meant the classification and exemption dispute could not be finally sustained without de novo adjudication and finalisation by the adjudicating authority. Reliance on the Deputy Chief Chemist's report, without furnishing it to the importer, violated natural justice because it deprived the importer of an opportunity to seek retest of samples and to meet the material used against it. The matter was therefore remitted for reconsideration on the importer's documents, with directions to follow natural justice and to consider the importer's own similar cases. The impugned order was set aside. en-us Wed, 06 Feb 2019 00:00:00 +0530 Tue, 05 Mar 2019 07:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376232 Provisional assessment of the bills of entry meant the classification and exemption dispute could not be finally sustained without de novo adjudication and finalisation by the adjudicating authority. Reliance on the Deputy Chief Chemist's report, without furnishing it to the importer, violated natural justice because it deprived the importer of an opportunity to seek retest of samples and to meet the material used against it. The matter was therefore remitted for reconsideration on the importer's documents, with directions to follow natural justice and to consider the importer's own similar cases. The impugned order was set aside. Case-Laws Customs Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376232