Importers challenge arecanut classification; Court remits case for fresh order after finding lack of opportunity.

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....Arecanut classification under CTH 21069030 challenged - provisional release of imported consignment - petitioner claims violation of natural justice as not heard before impugned order - Court holds petitioner uncooperative by not filing reply or attending hearing - impugned order appealable u/s 128 of Customs Act requiring 7.5% duty deposit - balancing interests, impugned order set aside, matter remitted to pass fresh order on merits in accordance with law.....