https://www.taxtmi.com/caselaws?id=780669 CESTAT ND - AT upheld classification of the imported Twaron para-aramid pulp under CTI 5601 30 00 (textile flock) and confirmed duty demand within the normal limitation period with interest, rejecting the appellant's claim under CTI 5601 22 00. The tribunal held there was no suppression or collusion to justify invoking the extended period under section 28(4), and set aside penalties under section 114A. Appeals were remitted to the adjudicating authorities solely for computation of duty and interest within the normal period. en-us Fri, 31 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 13:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780669 CESTAT ND - AT upheld classification of the imported Twaron para-aramid pulp under CTI 5601 30 00 (textile flock) and confirmed duty demand within the normal limitation period with interest, rejecting the appellant's claim under CTI 5601 22 00. The tribunal held there was no suppression or collusion to justify invoking the extended period under section 28(4), and set aside penalties under section 114A. Appeals were remitted to the adjudicating authorities solely for computation of duty and interest within the normal period. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780669