https://www.taxtmi.com/caselaws?id=417902 The Tribunal ruled in favor of the importer, finding that the imported medical equipment should be classified under CTH 90229030 and not under 90221490 as claimed by the department. The Tribunal determined that the show cause notice was issued beyond the limitation period and that the goods were not subject to self-assessment, as they were examined by departmental officers before release. Consequently, the imposition of a redemption fine was dismissed, and the importer's appeal was allowed due to the unsustainable nature of the impugned order in law. en-us Thu, 03 Feb 2022 00:00:00 +0530 Thu, 13 Oct 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417902 The Tribunal ruled in favor of the importer, finding that the imported medical equipment should be classified under CTH 90229030 and not under 90221490 as claimed by the department. The Tribunal determined that the show cause notice was issued beyond the limitation period and that the goods were not subject to self-assessment, as they were examined by departmental officers before release. Consequently, the imposition of a redemption fine was dismissed, and the importer's appeal was allowed due to the unsustainable nature of the impugned order in law. Case-Laws Customs Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417902