TMI Blog2018 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... change in classification must be preceded by a show cause notice indicating the grounds on which the revision is proposed. Even if the waiver of notice was by consent, the obligation on the part of the assessing officer to render a rationale and comprehensive finding for the alternative classification cannot be alienated - such an exercise has not been carried out. The proceedings against the appellant to have not been in compliance with the principles of natural justice as well as the provisions of law pertaining to classification of goods and valuation - the original authority is directed to consider the matter afresh on the classification of the imported goods - appeal allowed by way of remand. - C/87443/2018 - A/87437/2018 - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .IV)/2018(JNCH)/ Appeal-II dated 26th June 2018, upheld the order of the lower authority leading to the present appeal. 2. The impugned order notes that show cause notice had been waived and that during personal hearing before the original authority, appellant had conceded that the shipment of prime goods arose from a mistake on the part of the supplier. The first appellate authority has also determined his finding of classification, and the consequence thereof, on the basis of this disclaimer culled out from the order of the original authority. 3. Learned Counsel for appellant contends that there was no attempt at mis-declaration on their part and that they had merely submitted, that, irrespective of the goods being sheets of various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding change of classification in consonance with the principle of certainty of tax. Else the importer should have accepted the revised classification. On perusal of the bill of entry, we find that the goods have been declared as stainless steel melting scrap and that the importer had not conceded, by appropriate amendment or fresh filing, that the goods were other than scrap. 6. It is in this context that the finding of first appellate authority to the effect that 14. I find that the Appellant has not challenged the said O-in-O on classification and they themselves accepted that due to mistake from their supplier's side, the misclassification was done. Therefore, it is crystal clear that the imported goods are Stainles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bench mark price. The difference between invoice price of US $ 1575 PMT and the assessed value of US $ 1944 is about 20% is not of such magnitude as to enable distinction between scrap and prime. In the absence of a validated classification, the finding that the goods are liable to anti-dumping duty and must conform to prescription of Bureau of Indian Standards will not sustain. 8. For the above reason, we find that the proceedings against the appellant to have not been in compliance with the principles of natural justice as well as the provisions of law pertaining to classification of goods and valuation. For this reason, we set aside the impugned order and direct the original authority to consider the matter afresh on the classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
