https://www.taxtmi.com/caselaws?id=771495 CESTAT New Delhi upheld classification of imported inkjet printers under CTI 8443 3910 (Inkjet Printing Machines) rather than CTI 8443 3250 (Inkjet Printers). The tribunal found appellant deliberately misdeclared goods to evade customs duty, noting the machines were industrial printing equipment with built-in processing units operating independently without external ADP machines. Extended limitation period under Section 28(4) was justified due to suppression of material facts and intent to evade duty. Differential customs duty demand with interest was confirmed, penalty under Section 114A upheld, but individual penalty under Section 112(a) reduced to Rs. 2,50,000. One appeal partially allowed, other dismissed. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771495 CESTAT New Delhi upheld classification of imported inkjet printers under CTI 8443 3910 (Inkjet Printing Machines) rather than CTI 8443 3250 (Inkjet Printers). The tribunal found appellant deliberately misdeclared goods to evade customs duty, noting the machines were industrial printing equipment with built-in processing units operating independently without external ADP machines. Extended limitation period under Section 28(4) was justified due to suppression of material facts and intent to evade duty. Differential customs duty demand with interest was confirmed, penalty under Section 114A upheld, but individual penalty under Section 112(a) reduced to Rs. 2,50,000. One appeal partially allowed, other dismissed. Case-Laws Customs Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771495