https://www.taxtmi.com/caselaws?id=367998 The Tribunal upheld the reclassification of imported multimedia speakers with additional features under Customs Tariff Heading (CTH) 85198100/85271300, resulting in the imposition of additional customs duty based on retail sale price. The Tribunal dismissed the department's appeal, affirming that the primary function of the speakers being amplification justified their classification. The Tribunal also nullified the confiscation of goods, redemption fine, and penalties imposed by the Commissioner, and upheld the non-imposition of a penalty on a co-noticee. en-us Fri, 03 Aug 2018 00:00:00 +0530 Sat, 29 Sep 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367998 The Tribunal upheld the reclassification of imported multimedia speakers with additional features under Customs Tariff Heading (CTH) 85198100/85271300, resulting in the imposition of additional customs duty based on retail sale price. The Tribunal dismissed the department's appeal, affirming that the primary function of the speakers being amplification justified their classification. The Tribunal also nullified the confiscation of goods, redemption fine, and penalties imposed by the Commissioner, and upheld the non-imposition of a penalty on a co-noticee. Case-Laws Customs Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367998