https://www.taxtmi.com/highlights?id=96593 SCN issued after provisional assessment for imported medical equipment was held time-barred under limitation rules; the Tribunal treated extended period considerations under Section 28(4) as inapplicable and relied on coordinate precedents finding similar clearance-stage examinations beyond the normal period. The Tribunal noted a bona fide classification dispute over tariff heading, observed that burden of proof lay with the Revenue on mis-declaration or suppression, and therefore struck down the SCN. Consequence: confiscation, penalties and interest claims were not adjudicated on merits; the appeal was allowed and the impugned order set aside with consequential relief to the appellant. en-us Wed, 04 Feb 2026 08:24:22 +0530 Wed, 04 Feb 2026 08:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96593 SCN issued after provisional assessment for imported medical equipment was held time-barred under limitation rules; the Tribunal treated extended period considerations under Section 28(4) as inapplicable and relied on coordinate precedents finding similar clearance-stage examinations beyond the normal period. The Tribunal noted a bona fide classification dispute over tariff heading, observed that burden of proof lay with the Revenue on mis-declaration or suppression, and therefore struck down the SCN. Consequence: confiscation, penalties and interest claims were not adjudicated on merits; the appeal was allowed and the impugned order set aside with consequential relief to the appellant. Highlights Customs Wed, 04 Feb 2026 08:24:22 +0530 https://www.taxtmi.com/highlights?id=96593