https://www.taxtmi.com/caselaws?id=768467 Bombay HC set aside customs classification order due to violation of natural justice principles. Department failed to provide Analytic Report 24/2022-23 relied upon in show cause notice to petitioner. Previous orders by Deputy Commissioner and Commissioner (Appeals) had classified identical goods under CTH 3101, which department accepted without challenge, but current order failed to address this precedent. Testing authority confirmed product as organic fertilizer and seaweed extract suitable for vegetable fertilizer use, supporting CTH 3101 classification over respondent's CTH 1212 classification. Matter remanded for fresh hearing after providing all relied documents. en-us Wed, 02 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768467 Bombay HC set aside customs classification order due to violation of natural justice principles. Department failed to provide Analytic Report 24/2022-23 relied upon in show cause notice to petitioner. Previous orders by Deputy Commissioner and Commissioner (Appeals) had classified identical goods under CTH 3101, which department accepted without challenge, but current order failed to address this precedent. Testing authority confirmed product as organic fertilizer and seaweed extract suitable for vegetable fertilizer use, supporting CTH 3101 classification over respondent's CTH 1212 classification. Matter remanded for fresh hearing after providing all relied documents. Case-Laws Customs Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768467