https://www.taxtmi.com/caselaws?id=762589 The extended period of limitation under the Customs Act could not be invoked where the Bills of Entry correctly described the goods as JOSS Powder for making incense sticks, even though the chapter heading was wrong. The disclosure of the nature of the goods showed no suppression of material facts, and a wrong tariff declaration made on a bona fide claim did not amount to misdeclaration or dishonest intent. The reclassification dispute was not pressed, and the demand failed because the statutory ingredients for extended limitation were not established. en-us Mon, 04 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762589 The extended period of limitation under the Customs Act could not be invoked where the Bills of Entry correctly described the goods as JOSS Powder for making incense sticks, even though the chapter heading was wrong. The disclosure of the nature of the goods showed no suppression of material facts, and a wrong tariff declaration made on a bona fide claim did not amount to misdeclaration or dishonest intent. The reclassification dispute was not pressed, and the demand failed because the statutory ingredients for extended limitation were not established. Case-Laws Customs Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762589