https://www.taxtmi.com/caselaws?id=359233 The tribunal set aside the recovery order for differential duty, interest, and penalty imposed on the appellant for imported 'billiards cloth.' The reclassification was based on the goods being in rolls and not ready-to-use pieces for billiards tables, leading to a different chapter classification. The show cause notice was deemed beyond the limitation period, and no evidence of wilful misdeclaration justified extended recovery. The goods were not liable for confiscation or penalty, except for limited recovery of the differential duty in a specific bill of entry. en-us Tue, 03 Apr 2018 00:00:00 +0530 Tue, 19 Mar 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359233 The tribunal set aside the recovery order for differential duty, interest, and penalty imposed on the appellant for imported 'billiards cloth.' The reclassification was based on the goods being in rolls and not ready-to-use pieces for billiards tables, leading to a different chapter classification. The show cause notice was deemed beyond the limitation period, and no evidence of wilful misdeclaration justified extended recovery. The goods were not liable for confiscation or penalty, except for limited recovery of the differential duty in a specific bill of entry. Case-Laws Customs Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359233