https://www.taxtmi.com/caselaws?id=462388 The Supreme Court directed fresh consideration by the Tribunal in a customs classification dispute and required that all parties be given an opportunity to be heard. On remand, the Tribunal must examine the applicability of Circular No. 13/2013-Cus dated 05.04.2013, but the Court expressly declined to express any view on the merits, including whether the circular applies. The dispute therefore remains open for reconsideration by the Tribunal on the issues identified in the remand. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 18 Jun 2025 19:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462388 The Supreme Court directed fresh consideration by the Tribunal in a customs classification dispute and required that all parties be given an opportunity to be heard. On remand, the Tribunal must examine the applicability of Circular No. 13/2013-Cus dated 05.04.2013, but the Court expressly declined to express any view on the merits, including whether the circular applies. The dispute therefore remains open for reconsideration by the Tribunal on the issues identified in the remand. Case-Laws Customs Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462388