2003 (9) TMI 504

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..... [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. In this case, the appellants made import of certain suction and discharge valves and filed bill of entry classifying under Heading 8481.80 of the Customs Tariff. The goods were assessed and cleared on 12-10-98. Thereafter, on 10-11-99 on audit objection, recovery memo was issued to appellants after classifying the goods under Head .....

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..... e findings of the lower authorities. 5. In this case, the goods were assessed as per declaration made by the appellants and after one year, audit memo was handed over to the appellants for re-classification of the goods and for demand of differential duty. Admittedly, no show cause notice for re-classification of goods and alleging suppression of facts to evade duty was issued to the appellants. .....

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