https://www.taxtmi.com/caselaws?id=788011 Facsimile machines and their parts were treated as classifiable under the tariff entry for machines capable of connecting to an automatic data processing machine or network, because the department did not adduce technical evidence to displace the importer's classification. The burden to justify a different classification remained on the department, and the goods had already been assessed on import and cleared after physical verification, so no deliberate misclassification, suppression or wilful misstatement was shown. The dispute was one of classification and interpretation, therefore the extended period of limitation was not available. A departmental circular could not be applied retrospectively to the importer's detriment, and the differential duty demand and penalty failed. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788011 Facsimile machines and their parts were treated as classifiable under the tariff entry for machines capable of connecting to an automatic data processing machine or network, because the department did not adduce technical evidence to displace the importer's classification. The burden to justify a different classification remained on the department, and the goods had already been assessed on import and cleared after physical verification, so no deliberate misclassification, suppression or wilful misstatement was shown. The dispute was one of classification and interpretation, therefore the extended period of limitation was not available. A departmental circular could not be applied retrospectively to the importer's detriment, and the differential duty demand and penalty failed. Case-Laws Customs Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788011