https://www.taxtmi.com/caselaws?id=48537 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, dismissing the civil miscellaneous appeal. The court found no irregularity or illegality in the Tribunal's order classifying the imported goods as 'marking ink' under Heading 3215.90 of the Customs Tariff. It was held that the invocation of the extended period for demand of differential duty was not valid as there was no suppression of material fact or intentional misclassification by the importer, who had correctly declared the goods as 'writing ink' based on documentation. en-us Tue, 22 Jul 2008 00:00:00 +0530 Thu, 05 Aug 2010 10:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48537 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal, dismissing the civil miscellaneous appeal. The court found no irregularity or illegality in the Tribunal's order classifying the imported goods as 'marking ink' under Heading 3215.90 of the Customs Tariff. It was held that the invocation of the extended period for demand of differential duty was not valid as there was no suppression of material fact or intentional misclassification by the importer, who had correctly declared the goods as 'writing ink' based on documentation. Case-Laws Customs Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48537