https://www.taxtmi.com/caselaws?id=447109 The Tribunal set aside the orders of the Commissioner of Customs (Appeals) and remanded the case for reconsideration of the classification issue on its merits. The Tribunal determined that the Commissioner should have addressed the classification dispute, as the appellant had paid duty 'under protest' and filed an appeal. The case was remanded with instructions for the Commissioner to decide the matter after providing the appellant an opportunity to be heard, with a directive to complete the proceedings within three months. The appeals were allowed by way of remand, with all issues kept open. en-us Tue, 12 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447109 The Tribunal set aside the orders of the Commissioner of Customs (Appeals) and remanded the case for reconsideration of the classification issue on its merits. The Tribunal determined that the Commissioner should have addressed the classification dispute, as the appellant had paid duty 'under protest' and filed an appeal. The case was remanded with instructions for the Commissioner to decide the matter after providing the appellant an opportunity to be heard, with a directive to complete the proceedings within three months. The appeals were allowed by way of remand, with all issues kept open. Case-Laws Customs Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447109