https://www.taxtmi.com/caselaws?id=781410 CESTAT AHMEDABAD - AT held that the imported tugs are classifiable under Chapter 89.04 and are goods, not machinery or tools, therefore ineligible for Notification No.72/2017-Cus. The extended period of limitation was rightly invoked. Penalty under Section 114A is to be imposed equal to the differential duty (to be computed after allowing drawback and accounting for duty already paid) and interest; penalty under Section 114AA was set aside. The technical administrator is liable to penalty under Section 112(a)(ii). The matter is remitted to the adjudicating authority to compute differential duty, interest, redemption fine and Section 114A penalty; appeal allowed in part. en-us Thu, 13 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 14:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781410 CESTAT AHMEDABAD - AT held that the imported tugs are classifiable under Chapter 89.04 and are goods, not machinery or tools, therefore ineligible for Notification No.72/2017-Cus. The extended period of limitation was rightly invoked. Penalty under Section 114A is to be imposed equal to the differential duty (to be computed after allowing drawback and accounting for duty already paid) and interest; penalty under Section 114AA was set aside. The technical administrator is liable to penalty under Section 112(a)(ii). The matter is remitted to the adjudicating authority to compute differential duty, interest, redemption fine and Section 114A penalty; appeal allowed in part. Case-Laws Customs Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781410