https://www.taxtmi.com/caselaws?id=777925 CESTAT held the imported de-humidifiers are classifiable under CTI 8509 80 00 (electro-mechanical domestic appliances with self-contained motors) and excluded from Chapter 84 by Note 1(f). A demand under s.28 invoking the extended period was valid; SCN was sustainable because the importer had changed classification without informing authorities and facts warranted extended limitation. The goods were liable to confiscation under s.111(m), and penalties on the importer under s.114A (read with s.112) were upheld. Penalty proposed against the customs broker was set aside for insufficient evidence and vagueness of the show-cause notice. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777925 CESTAT held the imported de-humidifiers are classifiable under CTI 8509 80 00 (electro-mechanical domestic appliances with self-contained motors) and excluded from Chapter 84 by Note 1(f). A demand under s.28 invoking the extended period was valid; SCN was sustainable because the importer had changed classification without informing authorities and facts warranted extended limitation. The goods were liable to confiscation under s.111(m), and penalties on the importer under s.114A (read with s.112) were upheld. Penalty proposed against the customs broker was set aside for insufficient evidence and vagueness of the show-cause notice. Case-Laws Customs Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777925