https://www.taxtmi.com/caselaws?id=235915 Imported CR/HR coils were treated as other alloy steel under Chapter Note 1(f) of Chapter 72 because they contained manganese and titanium above the prescribed limits, so the exemption notification was unavailable. The importer's failure to declare the correct description was treated as mis-declaration and suppression, supporting invocation of the extended period, confiscation and penalty against the importer. The CHA, however, was not found to have independent culpability where it acted on the importer's documents and the importer had accepted the classification mistake and discharged the duty liability, so the redemption fine and penalty on the CHA were set aside. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sat, 14 Sep 2013 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235915 Imported CR/HR coils were treated as other alloy steel under Chapter Note 1(f) of Chapter 72 because they contained manganese and titanium above the prescribed limits, so the exemption notification was unavailable. The importer's failure to declare the correct description was treated as mis-declaration and suppression, supporting invocation of the extended period, confiscation and penalty against the importer. The CHA, however, was not found to have independent culpability where it acted on the importer's documents and the importer had accepted the classification mistake and discharged the duty liability, so the redemption fine and penalty on the CHA were set aside. Case-Laws Customs Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235915