TaxTMI 
TaxTMI 
2001 (2) TMI 450
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....ervices, was appointed by the importer to clear the consignment. Examination of the consignment by the Custom House showed that what was imported was not printed matter but light pointers. These, it was explained to us, are something in the nature of electric torches used to point to particular objects on a screen in the course of lectures or audio-visual presentations. The Custom House found, the classification claimed to be incorrect, and the value declared of Rs. 500/- far too low. The required import licence was also not produced. On these facts being made known to the Custom House Agent and the importer, they waived written notice but were heard by the Additional Collector on the proposal of the department to redetermine the classifica....
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....xcessive. 4. We are not able to agree that the importer or its agent asked for first check examination. The bill of entry does not bear out this contention. The fact that the appraiser in the assessing group has ordered examination of the goods prior to assessment, which is "first check examination", does not by itself establish by any means that it was done at the instance of the importer or its agent. If that were the case, there would have been a written request or evidence of an oral request. The contention that after the identity of the goods came to be known, the bill of entry was amended, in any case, goes against the importer, and substantially against the Custom House Agent. It is not in dispute that after the examination of ....