https://www.taxtmi.com/caselaws?id=787021 Absent evidence of collusion, willful misstatement or active suppression with intent to evade duty, the extended limitation period cannot be invoked for alleged mis classification and associated penalties; misclassification in a self assessed Bill of Entry is treated as an assessment error, not a ground for confiscation or redemption fine, so confiscation and penalty are set aside. Separately, denial of exemption and classification on merits produced a sustainable demand for differential duty with interest within the normal limitation period, and that demand is upheld. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787021 Absent evidence of collusion, willful misstatement or active suppression with intent to evade duty, the extended limitation period cannot be invoked for alleged mis classification and associated penalties; misclassification in a self assessed Bill of Entry is treated as an assessment error, not a ground for confiscation or redemption fine, so confiscation and penalty are set aside. Separately, denial of exemption and classification on merits produced a sustainable demand for differential duty with interest within the normal limitation period, and that demand is upheld. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787021