https://www.taxtmi.com/highlights?id=96433 The article addresses misdeclaration and classification of imported batteries, finding the product description accurate and classification as CTH 85076000/85078000 correct. It reasons that invocation of the extended limitation period requires misdeclaration of description; absent dishonest misdescription or intent to evade duty, extended limitation is inapplicable and penalties imposed under customs penalty provisions cannot be sustained. The piece emphasises that a later departmental reclassification of an import declaration does not itself attract penal consequences where full and correct particulars were furnished. en-us Thu, 29 Jan 2026 11:38:09 +0530 Thu, 29 Jan 2026 11:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96433 The article addresses misdeclaration and classification of imported batteries, finding the product description accurate and classification as CTH 85076000/85078000 correct. It reasons that invocation of the extended limitation period requires misdeclaration of description; absent dishonest misdescription or intent to evade duty, extended limitation is inapplicable and penalties imposed under customs penalty provisions cannot be sustained. The piece emphasises that a later departmental reclassification of an import declaration does not itself attract penal consequences where full and correct particulars were furnished. Highlights Customs Thu, 29 Jan 2026 11:38:09 +0530 https://www.taxtmi.com/highlights?id=96433