https://www.taxtmi.com/caselaws?id=766205 Identical imported goods were held classifiable as brush cutters under Chapter Heading 8467 8990, following earlier tribunal precedent on the same product. The extended limitation period was not available because the Bills of Entry correctly described the goods as brush cutters, so suppression was not established. As a result, the demand was confined to the normal period, penalties under the Customs Act were set aside, and redemption fine was reduced because goods already cleared were not available for confiscation, leaving only a reduced fine for the confiscated goods. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 20 Feb 2025 08:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766205 Identical imported goods were held classifiable as brush cutters under Chapter Heading 8467 8990, following earlier tribunal precedent on the same product. The extended limitation period was not available because the Bills of Entry correctly described the goods as brush cutters, so suppression was not established. As a result, the demand was confined to the normal period, penalties under the Customs Act were set aside, and redemption fine was reduced because goods already cleared were not available for confiscation, leaving only a reduced fine for the confiscated goods. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766205