https://www.taxtmi.com/caselaws?id=411797 The tribunal determined that the imported goods should be classified as Lime Mortar (Slaked Lime) under CTH 25222000, rejecting the department's argument for classification as a preparation. The test report was deemed unreliable, and the extended period for demanding duty and penalties was found inapplicable. As there was no misdeclaration, confiscation of goods and imposition of penalties were not justified. Consequently, the tribunal allowed the appeal, concluding in favor of the appellant regarding the classification and associated demands. en-us Tue, 31 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 09:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411797 The tribunal determined that the imported goods should be classified as Lime Mortar (Slaked Lime) under CTH 25222000, rejecting the department's argument for classification as a preparation. The test report was deemed unreliable, and the extended period for demanding duty and penalties was found inapplicable. As there was no misdeclaration, confiscation of goods and imposition of penalties were not justified. Consequently, the tribunal allowed the appeal, concluding in favor of the appellant regarding the classification and associated demands. Case-Laws Customs Tue, 31 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411797