2024-VIL-747-MAD-CU
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CUSTOMS High Court Cases

Customs - Classification Issue - Challenge to assessment order on the ground for failure to address substantial contentions and its lack of adequate reasoning – Petitioner case that despite providing detailed responses and additional submissions by the petitioner, the impugned order was issued without sufficiently addressing the arguments presented – HELD - The petitioner had classified certain goods, namely a smart key and lock system for motor vehicles, under Chapter 83 of the Customs Tariff Act, which deals with locks and keys of base metal. The petitioner argued that this classification was consistent with the General Rules for Interpretation (GRI) and the Explanatory Notes to the Harmonized System of Nomenclature (HSN). According to the petitioner, Rule 3(a) of the GRI, which prefers the most specific description over a more general one, and Rule 3(b), which emphasizes the material that imparts essential character to the goods, were not considered in the impugned order. The order instead classified the goods under CTH 8708, leading to a higher tax rate - the impugned order failed to address the key contentions such as the application of GRI and did not fully comply with principles of natural justice - To balance the revenue interest, the petitioner deposit Rs.1.75 crore within four weeks of receiving the order. Upon receipt of the deposit, the assessing officer is directed to provide a reasonable opportunity for a personal hearing and issue a fresh order within three months – the writ petition is disposed of
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