https://www.taxtmi.com/caselaws?id=762369 CESTAT Mumbai set aside customs assessment order for imported diagnostic reagents where proper officer revised classification during assessment process without issuing speaking order as required under section 17(5) of Customs Act, 1962. The tribunal found that denial of lower duty rate under tariff item 3822 0090 and benefits of notification 50/2017-Cus was improper without material justification. The importer's acquiescence to higher duty burden due to goods being under customs control was deemed inappropriate exercise of statutory authority. Matter remanded to original authority for fresh assessment following proper procedure under section 17 of Customs Act. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762369 CESTAT Mumbai set aside customs assessment order for imported diagnostic reagents where proper officer revised classification during assessment process without issuing speaking order as required under section 17(5) of Customs Act, 1962. The tribunal found that denial of lower duty rate under tariff item 3822 0090 and benefits of notification 50/2017-Cus was improper without material justification. The importer's acquiescence to higher duty burden due to goods being under customs control was deemed inappropriate exercise of statutory authority. Matter remanded to original authority for fresh assessment following proper procedure under section 17 of Customs Act. Case-Laws Customs Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762369