https://www.taxtmi.com/caselaws?id=382316 The Tribunal classified the imported aluminium profiles under CTH 7610 9030, rejecting the appellant's argument for classification under CTH 7604. It held that the extended period for demand could not be invoked as the department was already aware of the classification issue. Penalties under Section 114A and Section 112(a) of the Customs Act were not imposed due to the appellant's bona fide belief and lack of mens rea. The Tribunal allowed Appeal Nos. C/1810/2012 and C/2001/2015 entirely and remanded Appeal No. C/2006/2015 for re-quantification of duty without imposing penalties. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 13 Mar 2020 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382316 The Tribunal classified the imported aluminium profiles under CTH 7610 9030, rejecting the appellant's argument for classification under CTH 7604. It held that the extended period for demand could not be invoked as the department was already aware of the classification issue. Penalties under Section 114A and Section 112(a) of the Customs Act were not imposed due to the appellant's bona fide belief and lack of mens rea. The Tribunal allowed Appeal Nos. C/1810/2012 and C/2001/2015 entirely and remanded Appeal No. C/2006/2015 for re-quantification of duty without imposing penalties. Case-Laws Customs Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382316