https://www.taxtmi.com/caselaws?id=786827 The note addresses classification of imported viewing/smart cards and allied revenue consequences, holding that classification must follow chapter/section notes and rest on admissible evidence; defence expert opinion should be examined and statements recorded during investigation are inadmissible unless admitted under statute. Because factual record did not show circuit elements beyond embedded chips, cards remain classifiable under the tariff for smart cards. Extended limitation, interest, confiscation, redemption fine and penalties were unsustainable absent proof of collusion, wilful misstatement or suppression; penalties premised on confiscation likewise fail. Principle emphasises admissible evidence and proper officer clearance in reclassification disputes. 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 The note addresses classification of imported viewing/smart cards and allied revenue consequences, holding that classification must follow chapter/section notes and rest on admissible evidence; defence expert opinion should be examined and statements recorded during investigation are inadmissible unless admitted under statute. Because factual record did not show circuit elements beyond embedded chips, cards remain classifiable under the tariff for smart cards. Extended limitation, interest, confiscation, redemption fine and penalties were unsustainable absent proof of collusion, wilful misstatement or suppression; penalties premised on confiscation likewise fail. Principle emphasises admissible evidence and proper officer clearance in reclassification disputes. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786827