https://www.taxtmi.com/caselaws?id=757767 The HC quashed a show cause notice issued under section 28(4) of the Customs Act regarding classification of imported light green tinted float glass. The petitioner had consistently classified the goods under CTH 70051010 since 2011, which was accepted in earlier assessments and appellate orders. The court found that invoking the extended five-year limitation period was erroneous as there was no evidence of collusion or willful mis-statement. The department failed to consider the petitioner's replies to the audit consultative letter and wrongly recorded no response was received. The court directed customs to clear goods under CTH 70051010, subject to verification and pending any reversal of favorable appellate orders. en-us Fri, 30 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757767 The HC quashed a show cause notice issued under section 28(4) of the Customs Act regarding classification of imported light green tinted float glass. The petitioner had consistently classified the goods under CTH 70051010 since 2011, which was accepted in earlier assessments and appellate orders. The court found that invoking the extended five-year limitation period was erroneous as there was no evidence of collusion or willful mis-statement. The department failed to consider the petitioner's replies to the audit consultative letter and wrongly recorded no response was received. The court directed customs to clear goods under CTH 70051010, subject to verification and pending any reversal of favorable appellate orders. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757767