2004 (6) TMI 101

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....]. - This is Revenue's appeal against the order-in-original passed by the Commissioner of Customs, Mumbai. The Commissioner, in the impugned order was dealing with the show cause notice issued by the DRI to the importers seeking change of classification of the imported material described under a brand name "Expancel 642 WU (Blowing Agent), the correct description/chemical name of which was "Micros....

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....ed the show cause notices holding the same to be bad in law. The instant Revenue appeal challenges the order of the Commissioner. 2. In the Revenue appeal, it has been prayed that, even though the assessments are provisional and the provisions of Section 28 were not attracted, the Commissioner ought to have determined the liability to confiscation and penal action. The provisional assessment wa....

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....5. Insofar as the goods which were cleared on the basis of provisional assessments are concerned, we are in agreement with the Commissioner that the impugned show cause notices are bad and without the authority of law. Instead of issuing separate show cause notices proposing change of classification on the basis of evidence that was in unearthed, the DRI could have furnished the said evidence to t....