https://www.taxtmi.com/caselaws?id=343194 Concessional customs benefit under Notification No. 24/2005-Cus was found unavailable where the imported material and resulting optical fibre cables did not always contain individually sheathed optical fibre, because the technical test report was treated as decisive and the product could then fall outside the claimed tariff heading. The note also states that the demand was not time-barred, since the incorrect declaration of eligibility supported invocation of the extended limitation period on the basis of mis-declaration and mala fide intent. Duty and penalty were nevertheless required to be recomputed by confining liability to consignments that failed the technical test, with penalty reconsidered on that restricted basis. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 09 Feb 2018 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343194 Concessional customs benefit under Notification No. 24/2005-Cus was found unavailable where the imported material and resulting optical fibre cables did not always contain individually sheathed optical fibre, because the technical test report was treated as decisive and the product could then fall outside the claimed tariff heading. The note also states that the demand was not time-barred, since the incorrect declaration of eligibility supported invocation of the extended limitation period on the basis of mis-declaration and mala fide intent. Duty and penalty were nevertheless required to be recomputed by confining liability to consignments that failed the technical test, with penalty reconsidered on that restricted basis. Case-Laws Customs Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343194