https://www.taxtmi.com/highlights?id=95954 The dominant issues were (i) whether extended limitation and penal consequences for alleged misclassification were sustainable, and (ii) whether the adjudicating authority had jurisdiction to confirm demands for imports assessed outside its territorial jurisdiction. As Revenue produced no evidence contradicting import documents or past accepted practice, mala fides were not established; hence invocation of the extended period under s.28(4) was held untenable, disabling demands beyond the normal period and undermining confiscation, redemption fine and penalties. Further, absent empowerment as a common adjudicating authority, confirmation of demands for out-of-jurisdiction imports was held null and void ab initio and set aside. Reclassificati..... en-us Mon, 12 Jan 2026 16:51:30 +0530 Mon, 12 Jan 2026 16:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95954 The dominant issues were (i) whether extended limitation and penal consequences for alleged misclassification were sustainable, and (ii) whether the adjudicating authority had jurisdiction to confirm demands for imports assessed outside its territorial jurisdiction. As Revenue produced no evidence contradicting import documents or past accepted practice, mala fides were not established; hence invocation of the extended period under s.28(4) was held untenable, disabling demands beyond the normal period and undermining confiscation, redemption fine and penalties. Further, absent empowerment as a common adjudicating authority, confirmation of demands for out-of-jurisdiction imports was held null and void ab initio and set aside. Reclassificati..... Highlights Customs Mon, 12 Jan 2026 16:51:30 +0530 https://www.taxtmi.com/highlights?id=95954