https://www.taxtmi.com/caselaws?id=786883 Technical classification based on diaphragm shape established that the imported items are cone type speakers, entitling the importers to the benefit of Notification No. 21/2002-Cus; the conclusion rested on examination reports, manufacturer and expert material which were not controverted in adjudication. Absent reliable evidence of suppression, wilful misstatement or concealment, the extended limitation proviso was inapplicable and reopening by subsequent investigation was unsustainable. Consequently, notices relying on that reopening, confiscation and imposition of penalties were set aside and the original demand order was quashed with consequential reliefs to follow. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786883 Technical classification based on diaphragm shape established that the imported items are cone type speakers, entitling the importers to the benefit of Notification No. 21/2002-Cus; the conclusion rested on examination reports, manufacturer and expert material which were not controverted in adjudication. Absent reliable evidence of suppression, wilful misstatement or concealment, the extended limitation proviso was inapplicable and reopening by subsequent investigation was unsustainable. Consequently, notices relying on that reopening, confiscation and imposition of penalties were set aside and the original demand order was quashed with consequential reliefs to follow. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786883