https://www.taxtmi.com/caselaws?id=755903 The HC set aside an assessment order dated 04.04.2024 for violating principles of natural justice, finding it non-speaking regarding certain claims and failing to consider petitioner's contentions on classification of goods under CTH 8301 of the Customs Tariff Act. While reasons were provided for conclusions, vital contentions regarding GRI and Explanatory Notes were not addressed. The court ordered petitioner to remit Rs. 1.75 crore within four weeks, after which the assessing officer must provide reasonable opportunity including personal hearing and issue fresh order within three months. en-us Tue, 09 Jul 2024 00:00:00 +0530 Mon, 22 Jul 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755903 The HC set aside an assessment order dated 04.04.2024 for violating principles of natural justice, finding it non-speaking regarding certain claims and failing to consider petitioner's contentions on classification of goods under CTH 8301 of the Customs Tariff Act. While reasons were provided for conclusions, vital contentions regarding GRI and Explanatory Notes were not addressed. The court ordered petitioner to remit Rs. 1.75 crore within four weeks, after which the assessing officer must provide reasonable opportunity including personal hearing and issue fresh order within three months. Case-Laws Customs Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755903