Calcutta HC directs to adopt assessee’s classification as department took seven years to commence de novo adjudication

Atherton Engineering Co. Private Limited Vs Commissioner of Customs (Calcutta High Court) Calcutta High Court directed department to accept the classification adopted by appellant since de novo adjudication didn’t commenced within time permitted by High Court but commenced after seven years. Facts- This appeal filed by the importer is directed against the order dated 26thJune, 2024, passed by the Customs, Central Excise and Service Tax Appellate Tribunal (Tribunal), by which the appeal filed by the appellant herein challenging the de novo adjudication Order-in-Original dated 12.09.2017 was d...