2026 (9) TMI 801

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....hari, Mr. Yash Dethe i/b Mr. Kartik Vig. For the Respondent Nos. 1 & 2: Adv. M. P. Sharma a/w. Ms. Kavita Shukla. P.C. : 1. Heard Mr. Shah, learned Senior Advocate for the petitioner. 2. The challenge in this petition is to the Order-in-Original dated 27th March, 2025 passed by the Commissioner of the Commissioner of Customs. Learned Senior Advocate for the petitioner submitted that th....

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....cs Report No. 24/022-23 dated 15.09.2022 is concerned, it is submitted that the Show Cause Notice dated 30.03.2023 was issued based on detailed intelligence and data analysis compiled by the DGARM-NCTC, Mumbai. The parameters, entries, and the core findings of the report were sufficiently extracted and discussed within the body of the SCN giving the Petitioner a comprehensive opportunity to meet t....

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....ustice as it is the Analytics Report dated 15th September, 2022 which is relied upon should have been furnished to the petitioner considering that the dispute was regarding classification of BCD under the CTIs mentioned hereinabove. 5. The impugned order is therefore set aside. The matter is remitted back to the adjudicating authority for a fresh consideration and for passing the fresh adjudica....