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TMI Blog2019 (7) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 does not place on record any of the ingredients warranting invoking of the extended period. Consequently, that show cause notice is barred by limitation. Classification of goods - HELD THAT:- The principle of classification is that a declared heading can be unsettled only if the alternative heading proposed by the assessing officer in a show cause notice is found to be appropriate. In the absence of such a finding, the declared heading would have to be the only available substitute which, notwithstanding any doubt of its appropriateness, will remain until unsettled in proper proceedings in accordance with law. Appeal allowed - decided in favor of appellant. - Customs Appeal No: 833 of 2012 - A/86251/2019 - Dated:- 17-7-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment of proper officer was incorrect. 2. Briefly, the importer order had cleared the goods under risk management system and without examination on the claim of classification under heading no. 7216 3200 of the First Schedule to the Customs Tariff Act, 1975 with benefit of notification no. 21/2002-Cus dated 1st March 2002 (sr. no.190). Post clearance audit was of the opinion that the goods were correctly classifiable under heading no. 7308 of First Schedule to the Customs Tariff Act, 1975 and chargeable to basic customs duty of 10% instead of nil rate in the bill of entry as assessed. 3. It is the finding of the first appellate authority that though the show cause notice had been issued only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. The first contention of the Revenue in this regard is that since the necessary information required to be given in the show cause notice was made available to the appellants in the form of various letters and orders, issuance of such demand notice in a specified manner is not required in law. We do think that we cannot accede to this argument of the learned Counsel for the Revenue. Herein we may also notice that the learned Technical Member of the Tribunal has rightly come to the conclusion that the various documents and orders which were sought to be treated as show cause notices by the Appellate authority are inadequate to be treated as show cause notices contemplated under Rule 10 of the Rules or Section 11A of the Act. Even the Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, 1962 for recovery of short-paid or unpaid can be initiated without issuing a show cause notice; implicit in such a proceeding is also the right to respond in writing and to opt to be heard in person. It would appear from the records that the appellant herein had responded as though in reply to show cause notice and had sought personal hearing. It is also seen from the records that the request was rejected as being premature indicating that, as on 16th September 2009, no show cause notice has been issued which was followed by issue of a communication titled as show cause notice. It is surprising that the customs authorities have taken inconsistent stands and that the first appellate authority has chosen to ignore the fundamental pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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