https://www.taxtmi.com/caselaws?id=378470 The Tribunal ruled in favor of the appellant in a case concerning the classification of imported goods under a specific chapter heading and the limitation period for issuing a show cause notice. The Tribunal emphasized the need to classify goods individually based on their nature and considered the historical classification of the goods and the absence of mala fide intention by the appellant. As a result, the demand against the appellant was set aside, and no penalty was imposed, as the extended period of limitation was deemed inapplicable in this instance. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 16:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378470 The Tribunal ruled in favor of the appellant in a case concerning the classification of imported goods under a specific chapter heading and the limitation period for issuing a show cause notice. The Tribunal emphasized the need to classify goods individually based on their nature and considered the historical classification of the goods and the absence of mala fide intention by the appellant. As a result, the demand against the appellant was set aside, and no penalty was imposed, as the extended period of limitation was deemed inapplicable in this instance. Case-Laws Customs Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378470