IMPERIAL EXPORTS Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) REVENUE and the party have both filed appeals in respect of OIA No. 84 -85/2004 dated 29 -4 -2004 passed by the Commissioner of Customs (Appeals), Cochin.

(2.) M /s. Imperial Exports had filed two Bills of Entry dated 22 -10 -2002 and 7 -12 -2003 for import of goods described as Lace (fabric parts). They sought classification under CH 6217.90. Revenue felt later that the imported goods are classifiable under CH 58.04. Therefore, Show Cause Notices were issued under Section 28 demanding differential duties. The lower authority confirmed the demand. The party approached the Commissioner (Appeals), who passed the impugned orders. In the impugned orders, in respect of the first demand, the Commissioner (Appeals) accepted the partys contention that the demand is time barred, as the Show Cause Notice was not served on the party but on the CHA. In respect of the second demand, the Commissioner (Appeals) gave a finding that the classification of the impugned goods under CH 58.04 is in order and, therefore, he upheld the demand.

(3.) REVENUE is aggrieved over the decision of the Commissioner (Appeals) holding that the first demand is time barred. However, the party has filed the appeal contending that the classification claimed by them is in order.