https://www.taxtmi.com/caselaws?id=95545 The Tribunal dismissed both appeals, upholding the classification of imported goods as master batches and the findings of misdeclaration and suppression of facts by the importers. The appellants' challenge to the legality of reviewing post-clearances under Section 47 of the Customs Act was rejected, and the extended period of limitation was invoked for fraudulent activities. The decision affirmed the imposition of differential duty and penalties, holding the appellants bound by previous decisions and estopped from denying fraudulent conduct. en-us Fri, 29 Oct 1999 00:00:00 +0530 Tue, 13 Dec 2011 13:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95545 The Tribunal dismissed both appeals, upholding the classification of imported goods as master batches and the findings of misdeclaration and suppression of facts by the importers. The appellants' challenge to the legality of reviewing post-clearances under Section 47 of the Customs Act was rejected, and the extended period of limitation was invoked for fraudulent activities. The decision affirmed the imposition of differential duty and penalties, holding the appellants bound by previous decisions and estopped from denying fraudulent conduct. Case-Laws Customs Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95545