Electric steering lock assemblies functioning solely as...

Electric steering lock assemblies functioning solely as anti-theft immobilisers, rather than components transmitting or participating in steering movement, fall under CTH 8708 9900 as other motor-vehicle parts and accessories, not CTH 8708 9400. Reclassification requires cogent technical evidence, and AIS-075, HSN Explanatory Notes, or an earlier incorrect declaration cannot expand the narrower steering-system entry. Where goods are fully described and the dispute is a bona fide interpretative classification issue, no misdeclaration supports confiscation, no extended limitation applies absent fraud, suppression or wilful misstatement, and no penalty arises without culpable conduct. Redemption fine is unavailable where goods were already cleared for home consumption.