https://www.taxtmi.com/caselaws?id=790098 Customs IGST liability linked to a tariff heading cannot be sustained through a residual notification entry unless the department first disputes the importer's self-assessed classification. Where imported tea pruning machines and parts were classified under the relevant headings and the show cause notice did not challenge that classification, the IGST demand failed on merits. Extended limitation under the Customs Act also requires pleaded and supported material showing wilful misstatement, suppression, collusion or mala fide intent. In the absence of those foundational allegations, the extended period was unavailable and the demand was time-barred. The order dropping the demand was restored, granting complete relief to the importer. 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 Customs IGST liability linked to a tariff heading cannot be sustained through a residual notification entry unless the department first disputes the importer's self-assessed classification. Where imported tea pruning machines and parts were classified under the relevant headings and the show cause notice did not challenge that classification, the IGST demand failed on merits. Extended limitation under the Customs Act also requires pleaded and supported material showing wilful misstatement, suppression, collusion or mala fide intent. In the absence of those foundational allegations, the extended period was unavailable and the demand was time-barred. The order dropping the demand was restored, granting complete relief to the importer. Case-Laws Customs Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790098