1999 (4) TMI 437

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..... e order of the Commissioner of Customs passed under section 129D(2) of the Customs Act, 1962 for review of the order of assessment made on 4 Bs/E, dated 28-6-1996, 15-2-1996, 26-6-1996 and 18-7-1996. These Bs/E declared the goods as Air Purifier System Kitchenhoods showing the classification under CTH 8421.39. The reviewing authority felt that the goods are classifiable under heading 8414.60 in te .....

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..... have been approved for assessment accepting licence produced as evident from the B/E. The appeal filed does not discuss clearly how the licence produced for the goods is not valid nor any effort was made to bring out clearly how the appeal is maintainable on the basis of the assessment made by the proper officer in the B/E. In terms of section 129D(2) the Reviewing Authority is required to examin .....

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