https://www.taxtmi.com/caselaws?id=359233 Imported billiards cloth received in running length was treated as textile fabric under Chapter 51 rather than goods for direct use under Chapter 95, because the samples indicated textile composition and not ready-to-use table covering. The demand relating to earlier bills of entry was time-barred under section 28 of the Customs Act, 1962, as the declarations were plain and no material showed wilful misdeclaration or suppression to justify the extended period. In the absence of such culpable conduct, confiscation and penalty were also not sustainable. The re-classification was maintained, but the remaining differential duty demand, confiscation, and penalty were set aside. 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 Imported billiards cloth received in running length was treated as textile fabric under Chapter 51 rather than goods for direct use under Chapter 95, because the samples indicated textile composition and not ready-to-use table covering. The demand relating to earlier bills of entry was time-barred under section 28 of the Customs Act, 1962, as the declarations were plain and no material showed wilful misdeclaration or suppression to justify the extended period. In the absence of such culpable conduct, confiscation and penalty were also not sustainable. The re-classification was maintained, but the remaining differential duty demand, confiscation, and penalty were set aside. Case-Laws Customs Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359233