https://www.taxtmi.com/caselaws?id=762595 The CESTAT Mumbai set aside orders regarding revision in classification of imported goods. The appellant had requested disposal based on arguments from previous proceedings without appearing for personal hearing. The tribunal held that the proper officer failed to elaborate reasons for re-assessment, while the first appellate authority improperly substituted its own reasoning without following section 128A(3) notice requirements of the Customs Act. The authority lacked material evidence to determine if re-assessment complied with General Rules for Interpretation under the Customs Tariff Act. The tribunal found the affirmation of re-assessment without supporting material invalidated it ab initio. The impugned orders were set aside and the matter remanded to the original authority for disposal under section 17 of the Customs Act. Appeal allowed by way of remand. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Dec 2024 08:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762595 The CESTAT Mumbai set aside orders regarding revision in classification of imported goods. The appellant had requested disposal based on arguments from previous proceedings without appearing for personal hearing. The tribunal held that the proper officer failed to elaborate reasons for re-assessment, while the first appellate authority improperly substituted its own reasoning without following section 128A(3) notice requirements of the Customs Act. The authority lacked material evidence to determine if re-assessment complied with General Rules for Interpretation under the Customs Tariff Act. The tribunal found the affirmation of re-assessment without supporting material invalidated it ab initio. The impugned orders were set aside and the matter remanded to the original authority for disposal under section 17 of the Customs Act. Appeal allowed by way of remand. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762595