https://www.taxtmi.com/caselaws?id=440173 The Tribunal held that the vehicles imported by Polaris India were correctly classified under CTH 8704 and 8709, not CTH 8703 as reclassified by the Principal Commissioner. Consequently, the Tribunal set aside the Principal Commissioner's order, quashing the demand for customs duty, interest, penalty, and redemption fine. The Tribunal emphasized that the burden of proof for reclassification lay with the Department, which failed to provide sufficient evidence. The appeal by Polaris India was allowed, and the extended period of limitation and penalty were deemed inapplicable due to a lack of intent to evade duty. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440173 The Tribunal held that the vehicles imported by Polaris India were correctly classified under CTH 8704 and 8709, not CTH 8703 as reclassified by the Principal Commissioner. Consequently, the Tribunal set aside the Principal Commissioner's order, quashing the demand for customs duty, interest, penalty, and redemption fine. The Tribunal emphasized that the burden of proof for reclassification lay with the Department, which failed to provide sufficient evidence. The appeal by Polaris India was allowed, and the extended period of limitation and penalty were deemed inapplicable due to a lack of intent to evade duty. Case-Laws Customs Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440173