Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

MIRC Electronics Limited Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)

MIRC Electronics Limited challenged a decision by the Commissioner of Customs regarding the classification and duty exemption of imported goods known as “Open Cells” and their associated parts. The dispute centered on whether these items qualified for customs duty exemption under Notification No. 24/2005-Customs. The Commissioner of Customs (Appeals) had ruled that while “Open Cells” fell under CTH 85.24, they did not meet the criteria to be considered “Liquid Crystal Display (L

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