2026 (7) TMI 24

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....how cause notice C. No. S-48/09/2013 PCA/1372 was issued on 18.03.2014 for the period from September 2009 to November 2012 and show cause notice C. No. S-48/09/2013 PCA/1371 dated 18.03.2014 was issued for November 2012 to March 2013. Thereafter, Adjudication Authority as per the order dated 28.11.2014 confirmed the demand against both the show cause notices and aggrieved by said orders, appeals were filed before the Commissioner (Appeals). Commissioner (Appeals) as per the impugned orders dated 21.12.2016 upheld the order issued by the Adjudication Authority. Aggrieved by said order, present appeals are filed. 3. When the appeals came up for hearing, Learned Counsel for the Appellant submits that impugned order reopening the assessment ....

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.... cannot demand duty unless the order of assessment has been reviewed. In the present case, it is seen that ........ no action was taken to modify these assessment orders by filing review application. Therefore, following the ratio of Priya Blue (supra) case we hold that the demand is not sustainable....." 5. It is well settled that in matters of classification, the burden is upon the Department when the Appellant provided all the relevant information and documents to the satisfaction of the Department at the time of import, the Department cannot reclassify the imported goods and demand additional duty subsequently that too without challenging the assessment order by invoking extended period of limitation. The Learned Counsel further subm....

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.... 4084635 15.07.2011 High Pressure Washer/Cleaner 8424 89 90 Not paid Spare parts of the above 8424 90 00 Paid 3 8565098 22.11.2012 High Pressure Washer/Cleaner 8424 89 90 Paid Spare parts of the above 8424 90 00 Paid 4 9653112 22.03.2013 Machines for cleaning  8433 60 10 Not paid Spare parts of the above 8433 90 00 Not paid 7. Learned Counsel further submits that the Appellant has classified the goods under bona fide belief regarding its classification. With the Department having ignored its responsibility of proper classification at an earlier stage, it cannot be alleged subsequently that the Appellant knowingly misclassif....

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....r cleaning animals like cows, washing and cleaning cowshed etc., besides these machines are used by farmers for cleaning Areca nut plant leaves, fruits and vegetables. However, Adjudication Authority failed to appreciate that for claiming classification or exemption under a particular heading or notification is matter of belief and would not amount to mis-declaration as held by the Hon'ble Tribunal in large number of cases. 9. Learned Authorized Representative (AR) reiterated the findings in the impugned order and submits that the appellant has deliberately mis-classified the high pressure cleaners /washers, i.e., 'car washing machine and related appliances' under Customs Tariff entries 84248990, 84249000 (parts) and 8433 6010, 8....