2018 (3) TMI 27

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..... 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 all .....

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..... 08 declaring the description of the goods as scrap was not relied by Customs. 2. 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. It has also to discharge its burden of proof to change the classification declared by importer. Declaration of appellant in respect of descri .....

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