https://www.taxtmi.com/caselaws?id=781891 CESTAT held that the customs demand raised on reclassification of imported copper rods and denial of exemption under N/N. 152/2009-Cus. was entirely time-barred. The appellant had correctly declared the classification and exemption claim in the Bills of Entry, and the goods were cleared after examination by customs. As the SCN, issued on 20.03.2019 for imports prior to 29.03.2017, did not allege collusion, wilful misstatement, suppression, or intent to evade duty, the extended limitation period was inapplicable. Consequently, the entire demand and penalties were unsustainable. The impugned order was set aside and the appeal allowed. en-us Wed, 11 Jun 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781891 CESTAT held that the customs demand raised on reclassification of imported copper rods and denial of exemption under N/N. 152/2009-Cus. was entirely time-barred. The appellant had correctly declared the classification and exemption claim in the Bills of Entry, and the goods were cleared after examination by customs. As the SCN, issued on 20.03.2019 for imports prior to 29.03.2017, did not allege collusion, wilful misstatement, suppression, or intent to evade duty, the extended limitation period was inapplicable. Consequently, the entire demand and penalties were unsustainable. The impugned order was set aside and the appeal allowed. Case-Laws Customs Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781891