Karnataka HC says Natural Justice applicable to Advance Ruling

Karnataka High Court has remitted a Customs advance ruling after finding that the Authority had not considered additional material which the importer said established that its kitchen exhaust hoods contained fans. 

Since that factual issue was central to classification and the material had not been considered due to a bona fide email error, the Court gave the importer 15 days to submit it properly and directed the Authority to reconsider the ruling.