2026 (8) TMI 1234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. MANMADHA RAO For the Petitioner : Sri. Pradyumna G. H., Adv. For the Respondents : Sri. Aravind V Chavan, Adv. ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G. PANDIT: The appellant/assessee is before this Court under Section 28-KA of the Customs Act, 1962 questioning impugned order bearing No.CAAR/Mum/ARC/167/2025-26 dated 25.03.2026 (Annexure-A) passed by the Customs Authority f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch related to residuary entries of Chapter 8414 - Gas Compressor, Turbine and Air Conditioner. Learned counsel for the appellant submits that as the kitchen exhaust goods imported by the appellant would not fall under the Category of either Gas Compressors, Turbine and Air Conditioner, the appellant intended to re-classify all its future imports under the CTH 8414 - Air or Vaccum Pumps, Air or oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt - Advance Ruling Authority has observed that, no additional submissions had been received from the appellant. He submits that on verification, the authorized representative of the appellant found that the additional submissions or material were sent to a wrong e-mail ID. Thus, learned counsel would submit that one more opportunity needs to be provided to the appellant to establish its case and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is the contention of the appellant that the exhaust kitchen hoods contain fan, whereas, the respondent-Authority has come to a definite conclusion that it would not contain any fan. 7. In the above circumstances, in the interest of justice, to provide an opportunity to the appellant/assessee to prove that the kitchen exhaust hoods imported by the appellant would contain fans, the appellant....