2003 (8) TMI 334

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....sh, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal by the Revenue challenging the order passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur-I, dated 25-4-2003. The issue relates to classification of the goods imported by the Respondent. 2. M/s. Sunny Imports Private Ltd., Jaipur imported a consignment of sawn wood declaring it....

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....irmed the loading of value by US$ 50 per Cbm. Goods were classified under Heading 4407.29. Redemption fine of Rs. 1,25,000/- and penalty of Rs. 75,000/- were imposed. Aggrieved by the above order the importer filed an appeal before the Commissioner (Appeals). 3. Under order dated 25-4-2003 the Commissioner (Appeals) upheld the enhancement of the value but classified the goods under Customs....

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....r, dated 15-11-2002. It is also submitted that merely because on an earlier occasion the goods were wrongly classified it will not stand in the way of the customs authorities bringing it under proper classification at a subsequent stage. We find merit in the contention raised by the appellant. The letter, dated 15-11-2002 reads as follows : "I, Vikram Mohatta authorised person of M/s. Sunny Imp....

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....been authorised to make such a statement the Director, who had signed in the endorsement made on 20-11-2002 would have pointed out the same. We therefore hold that the Commissioner (Appeals) has erred in coming to the conclusion that the importer had not agreed for the classification of the goods as sawn wood. Even at the time of the hearing no such objection was raised by the importer. On merits ....