2023 (10) TMI 1004

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....orting these consignments right from May 2003 onwards and 11 consignments were imported between 2/05/2003 to 25/03/2004, through Haldi Port, wherein the goods were classified under chapter sub-heading 44013000 attracting basic Customs Duty @5%. Similar imports were also done by them through Kolkata (Port). Subsequently, the Customs Department took a view that the goods are liable to be classified under Chapter 12 of CTA, 1975. After due process, the Show Cause Notice was issued and adjudication Order was passed classifying the product under Chapter sub-heading 1211 9029 as against the Appellant's claim that the product was classifiable under 4401 30 00. The Duty Demand was confirmed along with interest and penalties. On Appeal, their Appeal....

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....assification has been unilaterally changed from CET 4401 to CET 1211. He submits that in terms of Circular dated 11/06/1988, whenever any classification of the product is changed, it has to be done only with the prior approval of the Commissioner of Customs which has not been done in this case. He further submits that all these pleadings were taken before the Commissioner (Appeals) who has recorded the submissions of the Appellant but has not passed any speaking order on the same. He submits that since the provisionally assessed Bills of entry were also finally assessed, the Department should have filed Appeals, if they were aggrieved by the finalized order which was not done in this case. 5. In view of the foregoing, the Learned Counsel....