https://www.taxtmi.com/caselaws?id=781653 CESTAT New Delhi allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The tribunal held the adjudicating authority erred by relying on a Chartered Engineer's report without permitting cross-examination, and by basing CKD/SKD and misclassification findings on presumptions. Extended limitation could not be invoked absent deliberate suppression to evade duty. Confiscation and penalties under Customs Act provisions (including against the importer, MD and CHA) were unsustainable as there was no mis-declaration or deliberate suppression. en-us Mon, 17 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781653 CESTAT New Delhi allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The tribunal held the adjudicating authority erred by relying on a Chartered Engineer's report without permitting cross-examination, and by basing CKD/SKD and misclassification findings on presumptions. Extended limitation could not be invoked absent deliberate suppression to evade duty. Confiscation and penalties under Customs Act provisions (including against the importer, MD and CHA) were unsustainable as there was no mis-declaration or deliberate suppression. Case-Laws Customs Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781653