2025 (8) TMI 23

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....fording three personal hearings to the petitioner with sufficient interval of time; and c) The reply sent by the petitioner to the show cause notice has not been considered in the impugned order-in-original. 2. Under the impugned order-in-original, the respondent has rejected the petitioner's classification under CTH 32130000, but instead has re-classified under CTH 95030090 and has confirmed the differential duty payable by the petitioner and has also levied interest as per the provisions of Section 28AA of the Customs Act, 1962. The respondent has ordered for confiscation of the goods and has also imposed redemption fine under Section 125(1) of the Customs Act, 1962. The respondent has also levied penalty under Section 112A of the ....

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....earned counsel for the petitioner would submit that if the impugned order is quashed and remanded back to the respondent for fresh consideration after affording three personal hearing to the petitioner, the petitioner will be able to convince the respondent that the classification declared by the petitioner is the correct classification. 8. On the other hand, the learned Senior Panel Counsel appearing for the respondent would retirerate the contents of the order-in-original as well as the contents of the counter affidavit filed by the respondent before this Court. She would submit that the respondent has adhered to the Board Circular by affording three personal hearings to the petitioner on 09.10.2024, 10.10.2024 and 11.10.2024. According ....

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....arings consecutively without any sufficient interval of time as the hearing dates were fixed on 09.10.2024, 10.10.2024 and 11.10.2024 which are consecutive dates. 12. Clause 14.3. of the Board Circular, dated 10.03.2017 is reproduced hereunder :- 14.3 Personal hearing : After having given a fair opportunity to the noticee for replying to the show cause notice, the adjudicating authority may proceed to fix a date and time for personal hearing in the case and request the assessee to appear before him for a personal hearing by himself or through an authorised representative. At least three opportunities of personal hearing should be given with sufficient interval of time so that the noticee may avail opportunity of being heard. Separate com....