https://www.taxtmi.com/caselaws?id=427745 The Tribunal allowed the appeals filed by BenQ India Pvt. Ltd., setting aside the order of the Additional Director. The Tribunal upheld the classification of imported 'data projectors' under Customs Tariff Items 8528 61 00/8528 62 00, granting eligibility for exemption from Basic Customs Duty under the exemption notification. It invalidated the extended period of limitation for demand of differential customs duty and dismissed the imposition of penalties under Sections 112(a), 114A, and 114AA of the Customs Act, 1962. en-us Mon, 12 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427745 The Tribunal allowed the appeals filed by BenQ India Pvt. Ltd., setting aside the order of the Additional Director. The Tribunal upheld the classification of imported 'data projectors' under Customs Tariff Items 8528 61 00/8528 62 00, granting eligibility for exemption from Basic Customs Duty under the exemption notification. It invalidated the extended period of limitation for demand of differential customs duty and dismissed the imposition of penalties under Sections 112(a), 114A, and 114AA of the Customs Act, 1962. Case-Laws Customs Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427745