Classification claim in bill of entry can be examined on merits when already raised originally.

The importer's classification claim was treated as part of the original bill of entry because the disputed sub-headings had already been claimed there. The later request was therefore not a fresh claim raised for the first time at the appellate stage, and the objection that no original claim existed could not be sustained. The classification issue was required to be examined again on merits, after giving the importer an opportunity of hearing. The matter was accordingly remitted to the Assistant Commissioner for de novo consideration.

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Issues: Whether the appellant's claim for classification of the imported goods could be treated as an original claim made in the bill of entry, so as to warrant reconsideration on merits.

Analysis: The appellant had claimed classification of the imported goods under specific sub-headings in the bill of entry itself. The subsequent plea before the authority was therefore not a new claim introduced for the first time at the appellate stage. Since the original claim was already on record, the objection that it had not been originally made could not be sustained. In these circumstances, the matter required fresh examination by the original authority after giving the appellant an opportunity of hearing.

Conclusion: The objection to the classification claim was rejected, and the matter was sent back for de novo consideration by the Assistant Commissioner.

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