Tribunal Rules Re-classification of Imported Goods Unjustified Due to Lack of Notice, Upholds Appellate Decision.

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....Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate authority correctly set aside the orders of the original authority. The re-classification by the original authority was unjustified as it was not proposed in the Show Cause Notice, and the principles of natural justice were violated. - AT....