https://www.taxtmi.com/caselaws?id=446805 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by remanding the case for further proceedings. The Tribunal found the Commissioner (Appeals) improperly changed the tariff heading classification of the imported product without providing the appellants an opportunity to present their case. Emphasizing the necessity of adhering to principles of natural justice, the Tribunal instructed that a proper inquiry be conducted. The decision highlighted the requirement for the Commissioner (Appeals) to conduct necessary inquiries and ensure fairness before modifying orders under Section 128A (3) of the Customs Act. en-us Thu, 24 Aug 2023 00:00:00 +0530 Tue, 12 Dec 2023 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446805 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal by remanding the case for further proceedings. The Tribunal found the Commissioner (Appeals) improperly changed the tariff heading classification of the imported product without providing the appellants an opportunity to present their case. Emphasizing the necessity of adhering to principles of natural justice, the Tribunal instructed that a proper inquiry be conducted. The decision highlighted the requirement for the Commissioner (Appeals) to conduct necessary inquiries and ensure fairness before modifying orders under Section 128A (3) of the Customs Act. Case-Laws Customs Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446805