https://www.taxtmi.com/caselaws?id=785690 Misdeclaration, tariff classification and invocation of extended limitation are analysed. The note reasons that where an importer furnishes full and correct particulars and the commercial invoice corresponds to the product description, there is a bona fide belief in classification such that misdeclaration for evasion is not established; consequently, invocation of the extended period of limitation is impermissible in absence of misdescription. A subsequent departmental change of classification does not, by itself, attract penal liability; penalties imposed for misdeclaration and appropriation of duty are therefore unsustainable where no dishonest intent or incorrect description is proved. 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 Misdeclaration, tariff classification and invocation of extended limitation are analysed. The note reasons that where an importer furnishes full and correct particulars and the commercial invoice corresponds to the product description, there is a bona fide belief in classification such that misdeclaration for evasion is not established; consequently, invocation of the extended period of limitation is impermissible in absence of misdescription. A subsequent departmental change of classification does not, by itself, attract penal liability; penalties imposed for misdeclaration and appropriation of duty are therefore unsustainable where no dishonest intent or incorrect description is proved. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785690