https://www.taxtmi.com/highlights?id=97150 Imported women's jackets were held to be woven not knitted; therefore classification under Customs Chapter 62 (heading 6202 93 90) is correct and revenue succeeds on classification. The article explains distinguishing woven from knitted garments and rejects the importer's self-declared knitted classification. However, the tribunal found the misclassification arose from erroneous self-assessment rather than fraud, collusion or willful misstatement; consequently extended limitation for duty recovery and penalty liability under the fraud/collusion standard cannot be invoked. Overall outcome: classification upheld for revenue, but penalty and extended-period enforcement were not sustained; appeal partly allowed. en-us Wed, 25 Feb 2026 11:47:52 +0530 Wed, 25 Feb 2026 11:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97150 Imported women's jackets were held to be woven not knitted; therefore classification under Customs Chapter 62 (heading 6202 93 90) is correct and revenue succeeds on classification. The article explains distinguishing woven from knitted garments and rejects the importer's self-declared knitted classification. However, the tribunal found the misclassification arose from erroneous self-assessment rather than fraud, collusion or willful misstatement; consequently extended limitation for duty recovery and penalty liability under the fraud/collusion standard cannot be invoked. Overall outcome: classification upheld for revenue, but penalty and extended-period enforcement were not sustained; appeal partly allowed. Highlights Customs Wed, 25 Feb 2026 11:47:52 +0530 https://www.taxtmi.com/highlights?id=97150