2018 (3) TMI 27 - AT - Customs

Change in classification of goods - Pre-shipment inspection certificate dated 29.02.2008 declaring the description of the goods as scrap was not relied by Customs - Held that - It is settled principle of law that when Revenue intends to change classification, reason thereof should be brought to record and informed to the assessee to defend its case - Declaration of appellant in respect of description of goods supported by Pre-shipment inspection certificate therefore cannot be baselessly discarded. The import being without any technical examination to discard the claim of classification adjudication fails to stand - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal of the importer who had imported stainless steel melting scrap grade 2205. Customs did not examine the goods by any expert body, and the pre-shipment inspection certificate supporting the import was not relied upon. The Tribunal emphasized that the Revenue must inform the importer of any change in classification and provide reasons, and that the importer's declaration supported by the certificate cannot be baselessly discarded.