2021 (9) TMI 1573

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent PER: C J MATHEW In this appeal of M/s Carestream Health India Pvt Ltd against order-in-appeal no. MUM-CUSTM-AMP-APP-1004/2018-19 dated 11th January 2019 of Commissioner of Customs (Appeals), Mumbai - III for upholding the re-assessment of goods said to be 'cassettes and consumables that are accessories for comput....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on no. 12/2012-CE dated 17th March 2012, was instead subject to duties corresponding to heading no. 8471 5000 of First Schedule to the Customs Tariff Act, 1975. The importer, while paying the higher duties as assessed, signified their disagreement by requesting for the order contemplated in section 17(5) of Customs Act, 1962. It would appear that this request was ignored by the 'proper officer' en....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssification of goods is a matter relating to chargeability and the burden of proof is squarely upon the Revenue. If the Department intends to classify the goods under a particular heading or sub-heading different from that claimed by the assessee, it has to adduce proper evidence and discharge the burden of proof. Accordingly in such a situation where the Proper Officer has failed to issue speakin....