Remanded
Neo Metaliks Ltd. v. Commissioner-Kolkata(Port)
CESTATC/76049/2021
Case brief
AI extract
What is this about?
The Tribunal examined whether Customs authorities followed the statutory procedure for finalizing provisional assessments of Bills of Entry. Finding that the natural justice principle of hearing was violated, the court set aside the orders and remanded for proper procedure.
What did the court decide?
Set aside impugned orders and remand to the Adjudicating Authority to finalize Bills of Entry after affording an opportunity of being heard to the appellant.