TMI Blog2002 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification was changed to chapter heading 9010.00 which carries higher rate of duty and the benefit was denied. After a lapse of time, the proceedings were initiated to reopen the issue against the importer-appellant by DRI officers by searching the premises and seizing the item which had been imported. Appellants were issued with show cause notice alleging under-valuation of the goods and the department relied upon Bill of Entry No. 221421 dated 27-4-91 wherein the items imported was "Photo Composite System printed matter" and the department desired to enhance the value on the basis of this Bill of Entry where the goods had been classified under chapter heading No. 8442.10 and the weight of the item has been shown as 739.0 Kgs. as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeded to hold that it was for the importer to have established their case and as they have not established their case, the value was required to be enhanced and therefore the goods were liable for confiscation and imposition of fine and penalty. He also rejected the plea that the assessment had been completed in their case after due enquiries after correspondence with the supplier as well as with the importers and therefore reopening the classification was barred by time. He also did not accept the plea of the item being assessed under different heading requiring the matter to be dropped. Although, he agreed that both the items under comparison and the imported items fell under different chapter headings. 2. We have heard ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been described in the Bill of Entry as "Photo Composing System and the weightage as 739.0 Kgs". It has been classified under chapter heading 8442.10 while in the present case, the item under description is "Photo composing Machine" and its weightage has been shown as "300 Kgs". The department has held the item to be classifiable under chapter heading 9010.00. The Appraiser's Report also shows that the item has been considered as "Reprographic Equipment" and not "Photocomposing machine". Further, still after due consideration they changed the classification to chapter 90. In any event of the matter, it is for the Revenue to establish that the goods are comparable and had been imported during the same point of time, and from the same place. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same and different is not correct and we are not in agreement with the said finding and it is for the Revenue to establish that both the items are identical and same and imported during the same period and time i.e. imports made should be shown as contemporaneous in nature. We have also gone through the enormous citations referred to before us which has clearly laid down this position of law. We also note that the imports have to be contemporaneous in nature to enhance the value. As the imports are not contemporaneous in nature and goods are not comparable, there is no reason to enhance the value as has been done by the Revenue in the matter. The impugned order is not legal and proper and hence the same is set aside by allowing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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