TaxTMI 
TaxTMI 
2002 (10) TMI 210
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....after due enquiries and verifications the classification was changed to chapter heading 9010.00 which carries higher rate of duty and the benefit was denied. After a lapse of time, the proceedings were initiated to reopen the issue against the importer-appellant by DRI officers by searching the premises and seizing the item which had been imported. Appellants were issued with show cause notice alleging under-valuation of the goods and the department relied upon Bill of Entry No. 221421 dated 27-4-91 wherein the items imported was "Photo Composite System printed matter" and the department desired to enhance the value on the basis of this Bill of Entry where the goods had been classified under chapter heading No. 8442.10 and the weight of the....
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....ter were rejected and the Commissioner proceeded to hold that it was for the importer to have established their case and as they have not established their case, the value was required to be enhanced and therefore the goods were liable for confiscation and imposition of fine and penalty. He also rejected the plea that the assessment had been completed in their case after due enquiries after correspondence with the supplier as well as with the importers and therefore reopening the classification was barred by time. He also did not accept the plea of the item being assessed under different heading requiring the matter to be dropped. Although, he agreed that both the items under comparison and the imported items fell under different chapter he....
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....ee Kay Photokad India Pvt. Ltd. has been described in the Bill of Entry as "Photo Composing System and the weightage as 739.0 Kgs". It has been classified under chapter heading 8442.10 while in the present case, the item under description is "Photo composing Machine" and its weightage has been shown as "300 Kgs". The department has held the item to be classifiable under chapter heading 9010.00. The Appraiser's Report also shows that the item has been considered as "Reprographic Equipment" and not "Photocomposing machine". Further, still after due consideration they changed the classification to chapter 90. In any event of the matter, it is for the Revenue to establish that the goods are comparable and had been imported during the same point....