CESTAT held that the impugned reclassification, differential...

CESTAT held that the impugned reclassification, differential duty demands, confiscation and penalties imposed on the appellant could not be sustained. The Tribunal found the Department failed to discharge its evidential burden because no chemical analysis of the seized bulk agar powder was made and prior assessments existed classifying similar consignments under the declared tariff. Absent positive evidentiary proof, reopening past clearances and invoking the extended period was impermissible. Consequently the Commissioner's order altering classification and confirming differential duty for the subject bill of entry and earlier clearances was set aside and the appeal allowed.