https://www.taxtmi.com/caselaws?id=770390 CESTAT New Delhi upheld customs department's classification of imported water meters under CTI 9028 2000 rather than appellant's claimed CTI 9026 1010. The tribunal found appellant deliberately misclassified goods to evade 7.5% duty by hiring new customs broker with specific instructions. Extended limitation period under section 28(4) was correctly invoked due to willful misstatement. Goods were properly confiscated under section 111(m) and penalties under sections 112, 114A, and 114AA were upheld, but penalty under section 117 was set aside. Appeal allowed in part. en-us Fri, 02 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770390 CESTAT New Delhi upheld customs department's classification of imported water meters under CTI 9028 2000 rather than appellant's claimed CTI 9026 1010. The tribunal found appellant deliberately misclassified goods to evade 7.5% duty by hiring new customs broker with specific instructions. Extended limitation period under section 28(4) was correctly invoked due to willful misstatement. Goods were properly confiscated under section 111(m) and penalties under sections 112, 114A, and 114AA were upheld, but penalty under section 117 was set aside. Appeal allowed in part. Case-Laws Customs Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770390