https://www.taxtmi.com/highlights?id=97276 Burden of proof rested on the Revenue to prove imported items were Open Cells rather than LED/LCD panels; the Revenue failed to discharge this burden given conflicting expert opinions and lack of adversarial testing of experts, so the tribunal held the imports qualified as LED/LCD panels and were eligible for exemption under Notification No. 12/2012-Cus (S.No. 432). The tribunal further held extended limitation under section 28(4) inapplicable due to absence of collusion or suppression, and set aside confiscation, redemption fine and penalty under section 114A, allowing the appeal with consequential relief. en-us Sat, 28 Feb 2026 12:40:05 +0530 Sat, 28 Feb 2026 12:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97276 Burden of proof rested on the Revenue to prove imported items were Open Cells rather than LED/LCD panels; the Revenue failed to discharge this burden given conflicting expert opinions and lack of adversarial testing of experts, so the tribunal held the imports qualified as LED/LCD panels and were eligible for exemption under Notification No. 12/2012-Cus (S.No. 432). The tribunal further held extended limitation under section 28(4) inapplicable due to absence of collusion or suppression, and set aside confiscation, redemption fine and penalty under section 114A, allowing the appeal with consequential relief. Highlights Customs Sat, 28 Feb 2026 12:40:05 +0530 https://www.taxtmi.com/highlights?id=97276