The authority vested by section 3(7) of the Customs Tariff Act, 1975, regarding chargeability to...

The authority vested by section 3(7) of the Customs Tariff Act, 1975, regarding chargeability to 'integrated tax' on imported goods, was examined. The expression 'personal use' employed in the rate notification was interpreted. It was held that the adjudicating authority ventured into an exercise through a show cause notice, which should have set out the justification for resorting to Schedule IV of the rate notification instead of attempting to establish that the importer's declaration was incorrect. Unlike the valuation mechanism, classification may offer several alternatives, and only one must be determined with full certainty as apt before comparison. The onus not being discharged in the show cause notice issued to the appellant, the co..... .....

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