https://www.taxtmi.com/caselaws?id=340508 Differential customs duty for the imported Tylosin Phosphate Powder was found barred by limitation because the importer had made the declaration in the bills of entry and held a bona fide belief that the goods were classifiable as poultry feed under Heading 2309. The record did not show mala fide intent, intentional suppression, or misdeclaration to evade CVD, especially since the Department had not changed the classification at assessment. On that basis, the demand could not be sustained on the ground of limitation and failed in favour of the assessee. en-us Mon, 06 Feb 2017 00:00:00 +0530 Tue, 06 Feb 2018 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340508 Differential customs duty for the imported Tylosin Phosphate Powder was found barred by limitation because the importer had made the declaration in the bills of entry and held a bona fide belief that the goods were classifiable as poultry feed under Heading 2309. The record did not show mala fide intent, intentional suppression, or misdeclaration to evade CVD, especially since the Department had not changed the classification at assessment. On that basis, the demand could not be sustained on the ground of limitation and failed in favour of the assessee. Case-Laws Customs Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340508