2022 (4) TMI 142

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....or the Appellant Shri Manoj Kumar, AC, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 24.11.2020 passed by the learned Commissioner of Customs (Appeals), Mumbai-III upholding the change in the classification of the disputed goods effected in the original order dated 26.03.2019. 2. Shri Bharat Raichandani,....

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....der dated 26.03.2019. Thus, he submitted that there is no infirmity in the impugned order passed by the learned Commissioner (Appeals). 4. Heard both sides and examined the case records, including the written synopsis filed by the learned Advocate Shri Bharat Raichandani. 5. On perusal of the written synopsis and records, we find that the appellant has specifically stated that no show-cause ....

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....ss to say that opportunity of hearing should granted to the appellant before deciding the matter afresh. It is made clear that the submissions, if any, to be made by the appellant should be considered by the original authority for arriving at a decision regarding the proper and correct classification of the goods. Learned Advocate also prayed for a timeline for passing of fresh adjudication order,....