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Seizure of consignment at port area--Re-examination---Reporting agency, powers of---Importer declared goods as Miscellaneous electronics items including LED lights/ fittings and fixture, bulbs and parts thereof, chandeliers, galvanized iron and steel screws, CTCP printing plates-- Respondent/ importer contended that even one of the items i.e. CTCP Printing Plates was liable to be assessed in square meter but the Department had assessed the same in Kg. (Kilogram)---Held, that the entire exercise of re-examination and assessment conducted by the Reporting agency was not only illegal and without jurisdiction but it was faulty also---In relevant PCT heading the HS Code No. 3701.3020 of the CTCP printing plates was Square meter, thus the claim of the Appellant/Department was baseless that the s...
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