https://www.taxtmi.com/caselaws?id=759468 Classification of imported goods under Customs Tariff Item 8421 or 3926 was set aside where the adjudicating authority failed to consider relied-upon material, including an earlier speaking order and a pre-show cause notice statement. The High Court held that such non-consideration violated natural justice, even though the petitioner had not filed a reply or attended the personal hearing. The impugned adjudication order was quashed and the matter remanded for de novo consideration, with directions to allow a reply and give advance notice of hearing. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759468 Classification of imported goods under Customs Tariff Item 8421 or 3926 was set aside where the adjudicating authority failed to consider relied-upon material, including an earlier speaking order and a pre-show cause notice statement. The High Court held that such non-consideration violated natural justice, even though the petitioner had not filed a reply or attended the personal hearing. The impugned adjudication order was quashed and the matter remanded for de novo consideration, with directions to allow a reply and give advance notice of hearing. Case-Laws Customs Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759468