https://www.taxtmi.com/caselaws?id=461559 The Tribunal found the customs reassessment procedurally invalid due to non-compliance with section 17(5) of the Customs Act, 1962. The lack of a speaking order when changing goods classification from 9022 9090 to 8471 5000 was deemed a critical legal error. The case was remanded to the original authority to ensure proper procedural compliance and provide the importer an opportunity to contest the reassessment. en-us Wed, 22 Sep 2021 00:00:00 +0530 Sat, 12 Apr 2025 16:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461559 The Tribunal found the customs reassessment procedurally invalid due to non-compliance with section 17(5) of the Customs Act, 1962. The lack of a speaking order when changing goods classification from 9022 9090 to 8471 5000 was deemed a critical legal error. The case was remanded to the original authority to ensure proper procedural compliance and provide the importer an opportunity to contest the reassessment. Case-Laws Customs Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461559