2026 (2) TMI 978

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....assified under CTH 39042110/39042190 as 'Other Poly (Vinyl Chloride); Non-Plasticised: Poly (Vinyl Chloride) Resins'. Accordingly, the Appellant had cleared the same after availing concessional rate of Basic Customs Duty (BCD) at 2% under ASEAN-India Free Trade Area Preferential Trade Agreement under Notification No.046/2011-Customs dated 01.06.2011 (Sl.No.459); and thereby paid BCD @ 2%, CVD @ 12%, E.Cess @ 3% and SAD @ 4% at the time of clearance of the goods. 2. The Revenue appeared to have relied on a test report issued by Central Institute of Plastics Engineering & Technology (CIPET) in respect of some other Importer, accordingly proposed reclassification of the goods in question based on the above CIPET report and issued Show Cause....

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...., is to be secured by ensuring that no person is condemned unheard. Mere formality or post-decisional justification cannot substitute the requirement of natural justice. The principles of natural justice was in fact the minimum protection of the rights of the individual against the arbitrary procedure that are adopted by a quasi-judicial authority. There is no doubt that the rules of natural justice are not always expressly stated in a statute or in rules framed thereunder, they are implied from the nature of the duty to be performed under a statute and the framework thereof. It is therefore of utmost importance that a person, who has been put to notice, has to be given a fair opportunity to reply and put up his case in the proceedings agai....

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....rder No. 49467/2025 dated 29.07.2025, this Tribunal followed its own decision in the case of Ram Nath Co. Pvt. Ltd. Vs. Commissioner of Customs (Final Order No. 40478/2025 dated 21.07.2025) where it was held that the imported goods are correctly classifiable under sub-heading 3904.21 (Tariff Item 3902 21 10). The relevant portions of the said decision in Final Order No. 49467/2025 dated 29.07.2025 in the case of M/s. Arun Polymers read as under: - ... .... .... .... ... .... 13. We are fortified in our views by the order of a coordinate Bench of this Tribunal at Kolkata in the case of M/s Surabhi Enterprises (supra) cited by revenue. In that case the only dispute as stated by revenue was that the imported goods be....