Case Law Research

CESTAT Chennai : Sterlite Industries (India) Ltd. Versus Commissioner of Customs, Chennai : 13th March, 2017


Appeal No. C/87/2006
[Arising out of Order-in-Appeal No.C.Cus.No.1/2006 dt. 06.01.2006 passed by the Commissioner of Customs (Appeals), Chennai]

Sterlite Industries (India) Ltd.


Commissioner of Customs, Chennai

Shri S.Viswanathan, Advocate For the Appellant
Shri A. Cletus, ADC (AR) For the Respondent

Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member

Date of Hearing / decision :13.03.2017

FINAL ORDER No.40488/2017

Per D.N. Panda

Adjudication order dt. 28-04-2005 prima facie shows that there was no show cause notice issued for determination of the classification. Ld. Adjudicating Authority in para-4 of the order has recorded that classification declared by the appellant under CTH 902750 was not acceptable. The proper head for classification was CTH 90271000. He has also recorded that by letter dt. 15-04-2005 appellant informed that the duty was paid under protest.

2. In absence of SCN, appellant was deprived of the course of natural justice. It may be stated that violation of natural justice is not curable defect at the appellate stage. Therefore, the matter is remanded to the adjudicating authority to issue appropriate notice to appellant stating the reasons why Revenue seeks to classify the goods under CTH 90271000. Upon such notice, appellant shall file reply with 30 days of the service thereof. Considering the defence reply, the authority shall pass appropriate order, recording reason of his decision.

3. It may be stated that the very nature of goods being in dispute, it would be preferable to secure technical opinion of a National Institute to resolve the dispute at the interest of justice, confronting such opinion to appellant for defence.

4. In the result, Appeal is remanded to Adjudicating Authority.

(Dictated and pronounced in open court)

(Madhu Mohan Damodhar)             (D.N. Panda)
Technical Member                 Judicial Member


Additional Info

  • Date Range: Monday, 13 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Customs duty
  • Petitioner/Appellant: Sterlite Industries (India) Ltd. Versus Commissioner of Customs, Chennai
  • Respondent: Sterlite Industries (India) Ltd. Versus Commissioner of Customs, Chennai
  • Appl no. or Appl year: Appeal No. C/87/2006
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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