https://www.taxtmi.com/caselaws?id=393712 The Tribunal classified the colour data projectors imported by Sony India under Heading 8528 61 00, granting them exemption from Customs Duty. The Tribunal rejected the Revenue's argument for classification under 8528 69 00, citing precedents and affirming Sony India's classification. The Tribunal also dismissed the invocation of the extended period of limitation under Section 28(4) of the Customs Act, as Sony India had informed the Department of the classification change. Additionally, the Tribunal upheld the Commissioner's decision to refrain from imposing penalties, emphasizing the necessity of specific notice for penalty imposition. Sony India's appeal was allowed, overturning the demand for short-paid Customs Duty with interest. en-us Wed, 31 Jul 2019 00:00:00 +0530 Sat, 21 Mar 2020 12:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393712 The Tribunal classified the colour data projectors imported by Sony India under Heading 8528 61 00, granting them exemption from Customs Duty. The Tribunal rejected the Revenue's argument for classification under 8528 69 00, citing precedents and affirming Sony India's classification. The Tribunal also dismissed the invocation of the extended period of limitation under Section 28(4) of the Customs Act, as Sony India had informed the Department of the classification change. Additionally, the Tribunal upheld the Commissioner's decision to refrain from imposing penalties, emphasizing the necessity of specific notice for penalty imposition. Sony India's appeal was allowed, overturning the demand for short-paid Customs Duty with interest. Case-Laws Customs Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393712