https://www.taxtmi.com/caselaws?id=768663 CESTAT Ahmedabad held that imported copper rods in coil form were correctly classified under CTH 74081190 rather than CTH 74071020, as goods in coil form cannot be classified as bars and rods per Customs Tariff Act definitions. The tribunal upheld denial of CEPA exemption and imposition of 5% BCD. Certificate of Origin rejection was justified due to misclassification rather than origin issues. Penalties under Sections 114A and 114AA were upheld for intentional mis-declaration. The case was remanded to verify whether packing lists were submitted with Bills of Entry to determine extended limitation period applicability. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768663 CESTAT Ahmedabad held that imported copper rods in coil form were correctly classified under CTH 74081190 rather than CTH 74071020, as goods in coil form cannot be classified as bars and rods per Customs Tariff Act definitions. The tribunal upheld denial of CEPA exemption and imposition of 5% BCD. Certificate of Origin rejection was justified due to misclassification rather than origin issues. Penalties under Sections 114A and 114AA were upheld for intentional mis-declaration. The case was remanded to verify whether packing lists were submitted with Bills of Entry to determine extended limitation period applicability. Case-Laws Customs Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768663