https://www.taxtmi.com/caselaws?id=785690 Correct disclosure of imported goods in Bills of Entry, invoices and supporting documents prevents a bona fide tariff-classification error from being treated as misdeclaration. Wrong classification alone, without suppression of material facts or dishonest intent, does not justify invoking the extended limitation period or imposing penalties under the Customs Act. Self-assessment, ACP and RMS facilitation procedures do not transform a bona fide classification mistake into suppression or misdeclaration. Consequently, extended-period duty demands and penalties under Sections 112(a) and 114AA are unsustainable where the goods were fully and accurately described. en-us Tue, 27 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785690 Correct disclosure of imported goods in Bills of Entry, invoices and supporting documents prevents a bona fide tariff-classification error from being treated as misdeclaration. Wrong classification alone, without suppression of material facts or dishonest intent, does not justify invoking the extended limitation period or imposing penalties under the Customs Act. Self-assessment, ACP and RMS facilitation procedures do not transform a bona fide classification mistake into suppression or misdeclaration. Consequently, extended-period duty demands and penalties under Sections 112(a) and 114AA are unsustainable where the goods were fully and accurately described. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785690