https://www.taxtmi.com/caselaws?id=786827 Imported viewing cards/smart cards fall under tariff item 8523 52 90 where the record does not establish circuit elements beyond embedded integrated chips and defence expert evidence remains unexamined. Reclassification cannot rest on investigation statements not admitted through the statutory procedure. Extended limitation for duty requires admissible proof of collusion, wilful misstatement or suppression; automated Bills of Entry examined and cleared by proper officers did not establish those elements. Consequently, interest, confiscation, redemption fine, and penalties dependent on a valid duty demand, confiscation liability, or knowing use of false material cannot be sustained. Classification accepted on self-assessment cannot be displaced retrospectively without proof of intentional wrongdoing. en-us Tue, 23 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786827 Imported viewing cards/smart cards fall under tariff item 8523 52 90 where the record does not establish circuit elements beyond embedded integrated chips and defence expert evidence remains unexamined. Reclassification cannot rest on investigation statements not admitted through the statutory procedure. Extended limitation for duty requires admissible proof of collusion, wilful misstatement or suppression; automated Bills of Entry examined and cleared by proper officers did not establish those elements. Consequently, interest, confiscation, redemption fine, and penalties dependent on a valid duty demand, confiscation liability, or knowing use of false material cannot be sustained. Classification accepted on self-assessment cannot be displaced retrospectively without proof of intentional wrongdoing. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786827