https://www.taxtmi.com/caselaws?id=76200 The Tribunal classified the WISMO Modules under CTH 85299090, granting a concessional duty rate. Allegations of mis-declaration and extended period invocation were dismissed, leading to the setting aside of confiscation and penalty. The decision highlighted the significance of precise classification and deemed penalties unjust in cases of departmental uncertainty. en-us Fri, 29 May 2009 00:00:00 +0530 Fri, 20 Nov 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76200 The Tribunal classified the WISMO Modules under CTH 85299090, granting a concessional duty rate. Allegations of mis-declaration and extended period invocation were dismissed, leading to the setting aside of confiscation and penalty. The decision highlighted the significance of precise classification and deemed penalties unjust in cases of departmental uncertainty. Case-Laws Customs Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76200