2016 (3) TMI 556

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....en the case was called out for hearing. There is also no request for adjournment and notices issued to the appellant have not been received back as undelivered. 3. Sh. S. Nath AC (AR) appearing on behalf of the Revenue argued that appellant is a CHA. That M/s Syngeta Protection Pvt Ltd, Kamrup Assam filed a bill of entry NO. 341449 dt 11/5/2007 for 'Paraquat Dichloride' and claimed classification under CTH 29333911 which was chargeable to 7.5% basic Customs duty after budget 2007-8. That other six bills of entry were also cleared by the importer by paying BCD at 7.5% after budget 2007-8. That two proceedings were initiated and duties were confirmed & penalties imposed have been paid by the importer. That before budget 2007-8 the ....

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....ication of the same goods under CTH 3808 before budget but under CTH 2933 after the Budget 2007-8, as per the direction of the importer. The argument taken by the appellant in these proceedings does not impress the bench because it was the responsibility of the CHA to not only guide the importer properly but also bring to the notice of the assessing officers any change in the classification claimed by the importer, which appellant was aware of. By keeping the eyes closed appellant has knowingly allowed the importer to pay lower duty which was later detected by the departmental officers. Importer has not contested the classification of the importer goods any further. 4.1 Observations of the Adjudicating authority bringing out the irregula....