https://www.taxtmi.com/caselaws?id=751735 CESTAT Bangalore upheld customs classification of imported goods as multifunctional infotainment systems under CTH 8527 2900 rather than navigation systems under CTH 8526 9190. The appellant wilfully mis-declared products despite knowing their true multifunctional nature per catalogue and manuals. The tribunal found suppression/mis-declaration justified extended limitation period and penalty under Section 114A of Customs Act, 1962. Commissioner (Appeals) correctly invoked suppression as accredited client privileges were misused through false declarations. Differential duty with interest and mandatory penalty upheld. Appeal rejected. en-us Wed, 10 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751735 CESTAT Bangalore upheld customs classification of imported goods as multifunctional infotainment systems under CTH 8527 2900 rather than navigation systems under CTH 8526 9190. The appellant wilfully mis-declared products despite knowing their true multifunctional nature per catalogue and manuals. The tribunal found suppression/mis-declaration justified extended limitation period and penalty under Section 114A of Customs Act, 1962. Commissioner (Appeals) correctly invoked suppression as accredited client privileges were misused through false declarations. Differential duty with interest and mandatory penalty upheld. Appeal rejected. Case-Laws Customs Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751735