https://www.taxtmi.com/caselaws?id=352843 The Tribunal upheld the denial of exemption under Notification No. 25/2005-Cus for imported digital still image video cameras due to firmware restrictions. The demands for interest and penalties were upheld, citing non-disclosure of full camera capabilities. The invocation of the extended period of limitation was deemed justified. However, the Tribunal ruled that Education Cess and Secondary and Higher Education Cess were not payable for the disputed period. All appeals were dismissed. en-us Tue, 19 Dec 2017 00:00:00 +0530 Wed, 16 Jan 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352843 The Tribunal upheld the denial of exemption under Notification No. 25/2005-Cus for imported digital still image video cameras due to firmware restrictions. The demands for interest and penalties were upheld, citing non-disclosure of full camera capabilities. The invocation of the extended period of limitation was deemed justified. However, the Tribunal ruled that Education Cess and Secondary and Higher Education Cess were not payable for the disputed period. All appeals were dismissed. Case-Laws Customs Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352843