2025-VIL-05-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Reclassification of import by adopting the classification proposed by the investigating agency, Speaking Order under Section 17(5) of Customs Act, 1962 - Reclassification of imports from tariff item 8415 1010 to 84.15 8210, resulting in withdrawal of notification benefits - Whether the revision of classification by the assessing authority was proper and legal – HELD - The first appellate authority had failed to ensure compliance with the statutory requirement under Section 17(5) of the Customs Act, 1962 to issue a "speaking order" when the re-assessment was contrary to the self-assessment by the importer - the assessing officer's reliance on the proposals of the investigating agency to revise the classification, without providing any justification, was inappropriate and contrary to the scheme of self-assessment under the Customs Act - the affirmation of the impugned order by the first appellate authority amounts to participation in the breach of law - the impugned order is set aside and the matter is remanded the matter back to the original authority for fresh consideration in compliance with the procedure prescribed under Section 17 of the Customs Act - The appeals were allowed by way of remand - Whether the stay granted by the Supreme Court in the related matter would preclude the Tribunal from deciding the present appeals - HELD: The stay granted by the Supreme Court in the related matter would not be prejudicial to the Revenue in the present appeals, as the dispute in the present appeals arose from the investigations conducted prior to the issuance of the show cause notice, which was subsequently decided by the Tribunal in favor of the assessee - The Tribunal observed that disposing of the present appeals would not affect the outcome of the appeal pending before the Supreme Court and, therefore, proceeded to decide the present appeals on merits.
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