TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT affirmed that the imported de-humidifiers are classifiable under CTI 8509 80 00, not CTI 8479, because Chapter Note 1(f) to Ch.84 excludes goods falling within Ch.85 and Chapter Note 4 to Ch.85 confines the scope of CTH 8509. A demand issued under s.28 was validly invoked, including the extended limitation period, since the importer altered classification without notifying authorities and critical facts were concealed. The goods were held liable to confiscation under s.111(m). The penalty under s.114A on the importer was upheld as conditions for extended limitation and penalty coincide. The penalty proposed against the customs broker was set aside for lack of cogent evidence; the remainder of the adjudicatory order is sustained.
TaxTMI 
TaxTMI 
