https://www.taxtmi.com/caselaws?id=765482 Imported searchlights were held classifiable under CTH 94054010 because the specific tariff entry for searchlights prevails over the more general entry for portable electric lamps under CTH 85131090, read with the tariff headings, chapter notes and HSN explanatory notes. The classification was upheld and the differential duty with interest remained payable. On penalty, a classification dispute alone was insufficient: confiscation and penalty require fraud, collusion, wilful misstatement, suppression of facts or intent to evade duty. As those ingredients were not established, the confiscatory and penal consequences were set aside. en-us Fri, 31 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 12:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765482 Imported searchlights were held classifiable under CTH 94054010 because the specific tariff entry for searchlights prevails over the more general entry for portable electric lamps under CTH 85131090, read with the tariff headings, chapter notes and HSN explanatory notes. The classification was upheld and the differential duty with interest remained payable. On penalty, a classification dispute alone was insufficient: confiscation and penalty require fraud, collusion, wilful misstatement, suppression of facts or intent to evade duty. As those ingredients were not established, the confiscatory and penal consequences were set aside. Case-Laws Customs Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765482