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TMI Blog2015 (6) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... laration/suppression and also to examine the past clearances. When the Department chooses to rely on certain evidence whether it is Textile Committee report, literature or any records it is mandatory that appellant shall be given an reasonable opportunity to defend their case. We also find that the appellants have filed appeals before lower appellate authority disputing the classification followed by the Department and the lower appellate authority has gone beyond the grounds of appeal and described the product entirely to a new description as Bra Extenders and also directed the original authority for initiate proceedings against the appellant. - the original authority and the lower appellate authority not followed the principles of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der second check the said Bills of Entry were returned to the concerned Group for re-assessment. The apprising group re-assessed these Bills of Entry and classified the goods under CTH 62129090 as the goods were found into Tape and allowed the duty @ 10% or ₹ 30/- per piece whichever is higher. Appellants preferred appeal before the Commissioner (Appeals) against the Order-in-Original. The Commissioner (Appeals) in the impugned order upheld the classification under CH 62129090 and also directed the adjudicating authority to initiate proceedings for suppression as well as for the past clearances. 4. Learned counsel for the appellants submits that they are importing the said goods regularly for the last 10 years under Chapter 8308101 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the original authority and the lower appellate authority she prayed for remanding the case to the original authority and also prayed for clearances of the goods on which admitted duty already paid. 5. On the other hand, the learned AR for Revenue submits that the goods were re-assessed based on the examination report. The samples were drawn by the customs and sent to the Textile Committee for test and the Textile Committee report confirmed the description as 100% polyamide knitted parts of brassieres (loop tape) and the goods were re-assessed on merits and classified under 62129090. He submits that hooks and eyes are also sold separately in the market. 6. After hearing both sides prima facie we find that the Bills of Entry were ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly held that Group has not issued a speaking order but he chose to decide the classification on merits. In the impugned order, he has described the product as Bra Extenders based on products available in various websites which was reproduced in para 12 and 13 of the Order-in-Appeal. 7. We find that when the lower appellate authority chooses to change the description altogether to a new product other than what was re-assessed by the original authority but failed to give an opportunity to the appellants to put forth their defence. Further, we find at page 18 of the Order-in-Appeal that Commissioner (Appeals) has not only decided the classification to a new product as Bra Extender instead of Hooks Eyes and also directed the lower authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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