https://www.taxtmi.com/caselaws?id=270680 The court upheld the reclassification of products under Customs Chapter Sub Heading 90328910, leading to the denial of exemption and imposition of customs duty, interest, and penalty under the Customs Act amounting to Rs. 21,99,45,177. The Assistant Commissioner's jurisdiction to demand customs duty beyond one year from the show cause notice date was affirmed. The impugned order was deemed appealable before the Commissioner of Central Excise (Appeals) in Chennai, and the writ petition challenging the order under Article 226 of the Constitution of India was dismissed, emphasizing the need for exhausting administrative remedies before seeking judicial intervention. en-us Tue, 03 Nov 2015 00:00:00 +0530 Tue, 03 May 2016 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270680 The court upheld the reclassification of products under Customs Chapter Sub Heading 90328910, leading to the denial of exemption and imposition of customs duty, interest, and penalty under the Customs Act amounting to Rs. 21,99,45,177. The Assistant Commissioner's jurisdiction to demand customs duty beyond one year from the show cause notice date was affirmed. The impugned order was deemed appealable before the Commissioner of Central Excise (Appeals) in Chennai, and the writ petition challenging the order under Article 226 of the Constitution of India was dismissed, emphasizing the need for exhausting administrative remedies before seeking judicial intervention. Case-Laws Customs Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270680