https://www.taxtmi.com/caselaws?id=765392 CESTAT New Delhi dismissed the department's appeal regarding classification of imported medical equipment and invocation of extended limitation period under section 28(4) of Customs Act, 1962. The tribunal upheld Commissioner (Appeals) findings that extended limitation could not be invoked as respondent had not suppressed facts with intent to avoid duty payment. Goods were declared in Bills of Entry under specific tariff item, properly examined, and cleared by officers. Commissioner (Appeals) correctly remanded matter for fresh classification determination within normal limitation period after respondent was unable to respond to show cause notice due to address change. No infirmity found in remand order. en-us Thu, 16 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765392 CESTAT New Delhi dismissed the department's appeal regarding classification of imported medical equipment and invocation of extended limitation period under section 28(4) of Customs Act, 1962. The tribunal upheld Commissioner (Appeals) findings that extended limitation could not be invoked as respondent had not suppressed facts with intent to avoid duty payment. Goods were declared in Bills of Entry under specific tariff item, properly examined, and cleared by officers. Commissioner (Appeals) correctly remanded matter for fresh classification determination within normal limitation period after respondent was unable to respond to show cause notice due to address change. No infirmity found in remand order. Case-Laws Customs Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765392