https://www.taxtmi.com/highlights?id=97090 Classification of goods turned on technical composition and SAFTA eligibility; the tribunal applied precedent to hold that low nickel content (including around 1%) does not itself exclude SAFTA benefit and that the personal technical knowledge attributed to the Customs House Agent (CHA) was insufficient to establish culpability. On that basis the tribunal concluded the record does not support invocation of penalty under section 112(b) of the Customs Act and set aside the penalty, granting consequential relief. en-us Mon, 23 Feb 2026 17:04:23 +0530 Mon, 23 Feb 2026 17:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97090 Classification of goods turned on technical composition and SAFTA eligibility; the tribunal applied precedent to hold that low nickel content (including around 1%) does not itself exclude SAFTA benefit and that the personal technical knowledge attributed to the Customs House Agent (CHA) was insufficient to establish culpability. On that basis the tribunal concluded the record does not support invocation of penalty under section 112(b) of the Customs Act and set aside the penalty, granting consequential relief. Highlights Customs Mon, 23 Feb 2026 17:04:23 +0530 https://www.taxtmi.com/highlights?id=97090