2014 (1) TMI 1525 - AT - Customs

Change in classification of goods - Assistant Commissioner followed the non-speaking order passed by the Commissioner - Held that - It is seen that neither the order of the Assistant Commissioner passed on the Bill of Entry is appealable before the Tribunal inasmuch as the appeal against the same lies before the Commissioner (Appeals), nor the note-sheet order of the Commissioner which stands followed by the Assistant Commissioner is in appealable form. In any case, we note that the Assistant Commissioner has simply followed the note-sheet instructions of the Commissioner without grant of any opportunity to the appellants to contest the same. As such we deem it appropriate that the proper officer passes a fresh assessment order after extending an opportunity to the appellant to contest the same - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Chennai found that the appeal was filed against a non-speaking order passed by the Commissioner, followed by the Assistant Commissioner. The Assistant Commissioner changed the classification of the Bill of Entry without giving the appellant an opportunity to contest. The Tribunal ordered a fresh assessment with the opportunity to contest.