https://www.taxtmi.com/caselaws?id=770152 Bombay HC set aside a customs classification order regarding imported seaweed extract, finding violations of natural justice principles. The adjudicating authority failed to provide documents relied upon in the show cause notice before passing the order. The court noted that identical goods were previously classified under CTH 3101 by another Commissioner, which was accepted by the Review Committee, but the impugned order provided no reasoning for taking a different classification view. Additionally, a test report confirming the goods as organic fertilizer was ignored. The matter was remanded for fresh adjudication with proper document disclosure. en-us Tue, 29 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770152 Bombay HC set aside a customs classification order regarding imported seaweed extract, finding violations of natural justice principles. The adjudicating authority failed to provide documents relied upon in the show cause notice before passing the order. The court noted that identical goods were previously classified under CTH 3101 by another Commissioner, which was accepted by the Review Committee, but the impugned order provided no reasoning for taking a different classification view. Additionally, a test report confirming the goods as organic fertilizer was ignored. The matter was remanded for fresh adjudication with proper document disclosure. Case-Laws Customs Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770152