https://www.taxtmi.com/caselaws?id=787020 Physical examination established that the imported jackets were woven, not knitted, so Chapter 62 applies and the goods are classifiable under the tariff description corresponding to woven jackets (Customs Tariff Item 6202 93 90); classification upheld for revenue. The demand based on an extended limitation period and penalty for fraud, collusion or willful misstatement was rejected because the incorrect self-assessment arose from misclassification without evidence of fraudulent intent; reassessment is the statutory remedy and extended-period liability and penalty were set aside, with consequential relief permitted. 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=787020 Physical examination established that the imported jackets were woven, not knitted, so Chapter 62 applies and the goods are classifiable under the tariff description corresponding to woven jackets (Customs Tariff Item 6202 93 90); classification upheld for revenue. The demand based on an extended limitation period and penalty for fraud, collusion or willful misstatement was rejected because the incorrect self-assessment arose from misclassification without evidence of fraudulent intent; reassessment is the statutory remedy and extended-period liability and penalty were set aside, with consequential relief permitted. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787020