https://www.taxtmi.com/caselaws?id=787198 Customs classification of imported LCD/LED panels turns on whether the goods are established as open cells. The revenue bears the burden of proving that the goods differ from their declared nature; conflicting expert evidence and inconclusive proof undermine reclassification under CTI 9013 80 10 and denial of the exemption available to LCD/LED panels under Notification No. 12/2012-Cus. Extended limitation requires collusion, wilful misstatement, or suppression and is not supported by a bona fide, arguable classification dispute. Without a sustainable finding of misdeclaration or exemption ineligibility, the basis for penalty, confiscation, and redemption fine does not survive. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787198 Customs classification of imported LCD/LED panels turns on whether the goods are established as open cells. The revenue bears the burden of proving that the goods differ from their declared nature; conflicting expert evidence and inconclusive proof undermine reclassification under CTI 9013 80 10 and denial of the exemption available to LCD/LED panels under Notification No. 12/2012-Cus. Extended limitation requires collusion, wilful misstatement, or suppression and is not supported by a bona fide, arguable classification dispute. Without a sustainable finding of misdeclaration or exemption ineligibility, the basis for penalty, confiscation, and redemption fine does not survive. Case-Laws Customs Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787198