https://www.taxtmi.com/caselaws?id=790098 IGST liability on imported goods linked to tariff classification cannot be sustained where the show cause notice does not first dispute the self-assessed classification adopted by the importer. The article also states that the extended limitation period under Section 28(4) of the Customs Act, 1962 requires foundational material in the notice showing suppression, misdeclaration, collusion or wilful misstatement; absent such allegations, the extended period is unavailable and the demand is time-barred. On the facts discussed, the demand was held unsustainable on merits and barred by limitation, and the adjudicating authority's order dropping the demand was restored. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790098 IGST liability on imported goods linked to tariff classification cannot be sustained where the show cause notice does not first dispute the self-assessed classification adopted by the importer. The article also states that the extended limitation period under Section 28(4) of the Customs Act, 1962 requires foundational material in the notice showing suppression, misdeclaration, collusion or wilful misstatement; absent such allegations, the extended period is unavailable and the demand is time-barred. On the facts discussed, the demand was held unsustainable on merits and barred by limitation, and the adjudicating authority's order dropping the demand was restored. Case-Laws Customs Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790098