https://www.taxtmi.com/caselaws?id=782847 A face recognition access controller with memory, processing capability, configurable functions and automatic execution without human intervention was treated as an automatic data processing machine under CTH 8471, not electrical machinery under CTH 8543. The classification turned on Chapter Note 6(A) to Chapter 84 and the device's data capture and authentication functions. The alleged misdeclaration and extended-period duty demand also failed because documentary evidence explained the disputed goods and suppression was not established. As the classification and duty demand did not survive, confiscation, redemption fine and penalties were likewise unsustainable. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782847 A face recognition access controller with memory, processing capability, configurable functions and automatic execution without human intervention was treated as an automatic data processing machine under CTH 8471, not electrical machinery under CTH 8543. The classification turned on Chapter Note 6(A) to Chapter 84 and the device's data capture and authentication functions. The alleged misdeclaration and extended-period duty demand also failed because documentary evidence explained the disputed goods and suppression was not established. As the classification and duty demand did not survive, confiscation, redemption fine and penalties were likewise unsustainable. Case-Laws Customs Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782847