https://www.taxtmi.com/caselaws?id=112894 The Tribunal ruled in favor of the appellant, determining that the imported goods were correctly classified as ELISA kits and eligible for customs duty exemption. It found no evidence of misdeclaration or evasion of customs duty, rejecting the extended period for demand under Section 28(1) of the Customs Act. Consequently, the penalties and confiscation of goods were deemed unwarranted and set aside. The appellant's appeal was allowed, and consequential relief was granted. en-us Mon, 16 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 14:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112894 The Tribunal ruled in favor of the appellant, determining that the imported goods were correctly classified as ELISA kits and eligible for customs duty exemption. It found no evidence of misdeclaration or evasion of customs duty, rejecting the extended period for demand under Section 28(1) of the Customs Act. Consequently, the penalties and confiscation of goods were deemed unwarranted and set aside. The appellant's appeal was allowed, and consequential relief was granted. Case-Laws Customs Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112894