https://www.taxtmi.com/caselaws?id=789469 Imported meters used in custody transfer were treated as gas meters, not flow meters, because the brochure, product description and readings showed they measured the cumulative volume of gas supplied. On that basis, the goods were classifiable under CTI 9028 10 00 and not CTI 9026 10 10. The commentary also states that the extended period of limitation applies only where collusion, wilful misstatement or suppression of facts is shown; a mere classification dispute and exemption claim are insufficient, so extended limitation could not be invoked. Penalty under section 114A was likewise unsustainable because its ingredients were treated as coextensive with the extended-period conditions. en-us Thu, 02 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789469 Imported meters used in custody transfer were treated as gas meters, not flow meters, because the brochure, product description and readings showed they measured the cumulative volume of gas supplied. On that basis, the goods were classifiable under CTI 9028 10 00 and not CTI 9026 10 10. The commentary also states that the extended period of limitation applies only where collusion, wilful misstatement or suppression of facts is shown; a mere classification dispute and exemption claim are insufficient, so extended limitation could not be invoked. Penalty under section 114A was likewise unsustainable because its ingredients were treated as coextensive with the extended-period conditions. Case-Laws Customs Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789469