https://www.taxtmi.com/caselaws?id=449672 The Tribunal overturned the Commissioner's dismissal of the appeal, highlighting the error in deeming it time-barred without considering the modified Bill of Entry. It remanded the case to the Assessing Authority, mandating the issuance of a Show Cause Notice for reclassification, ensuring compliance with natural justice principles. The Assessing Officer was instructed to conclude the proceedings within four months, emphasizing procedural fairness and the necessity of notifying the Appellant before altering the Customs Tariff Heading (CTH). The Tribunal's decision underscores the importance of adhering to legal protocols in customs classification disputes. en-us Tue, 06 Feb 2024 00:00:00 +0530 Fri, 03 May 2024 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449672 The Tribunal overturned the Commissioner's dismissal of the appeal, highlighting the error in deeming it time-barred without considering the modified Bill of Entry. It remanded the case to the Assessing Authority, mandating the issuance of a Show Cause Notice for reclassification, ensuring compliance with natural justice principles. The Assessing Officer was instructed to conclude the proceedings within four months, emphasizing procedural fairness and the necessity of notifying the Appellant before altering the Customs Tariff Heading (CTH). The Tribunal's decision underscores the importance of adhering to legal protocols in customs classification disputes. Case-Laws Customs Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449672