Customs Duty Dispute: Section 17(5) Proceedings Continue with Mandatory Personal Hearing and Comprehensive Classification Review

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Full Text of the Document

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....HC directs continuation of customs duty proceedings regarding classification of identical goods under Section 17(5) of Customs Act, 1962. The court mandates personal hearing for petitioner and authorizes adjudicating authority to determine final classification under Customs Tariff Headings 85168000 and 85169000. Provisional release of earlier bills of entry is acknowledged, with the current proceedings expected to bind both existing and previous entry classifications. Writ petition disposed of with directive for comprehensive adjudication process ensuring procedural fairness.....