https://www.taxtmi.com/caselaws?id=757942 Concluded customs assessments cannot be reopened on allegations of suppression where the Department already knew the material facts, so the extended limitation period was not available for the 17 Bills of Entry. Tariff classification must follow the Customs Tariff Act, 1975, including the tariff description and relevant section and chapter notes; goods derived from crude oil were treated as falling under Chapter Heading 2709, making the Department's reclassification under Chapter Heading 2710 unsustainable and preserving the exemption benefit under Notification No. 21/2002-Cus. Where the classification-based demand failed, the consequential interest and penalty under Section 114A also fell away. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757942 Concluded customs assessments cannot be reopened on allegations of suppression where the Department already knew the material facts, so the extended limitation period was not available for the 17 Bills of Entry. Tariff classification must follow the Customs Tariff Act, 1975, including the tariff description and relevant section and chapter notes; goods derived from crude oil were treated as falling under Chapter Heading 2709, making the Department's reclassification under Chapter Heading 2710 unsustainable and preserving the exemption benefit under Notification No. 21/2002-Cus. Where the classification-based demand failed, the consequential interest and penalty under Section 114A also fell away. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757942