https://www.taxtmi.com/caselaws?id=791577 Integrated drive generators and starter generators used with turboprop or turbofan aircraft engines were held classifiable under CTH 8501, because CTH 8511 is confined to electrical ignition or starting equipment and generators used with spark-ignition or compression-ignition internal combustion engines. On that classification dispute, the extended limitation period was not invocable and the consequential penalty under section 114A of the Customs Act failed, since no suppression, wilful misstatement or intent to evade duty was established. Penalty on the customs house agent under section 117 was also rejected because that residuary provision applies only where an independent contravention is shown and no express penalty otherwise exists. en-us Mon, 11 May 2026 00:00:00 +0530 Wed, 13 May 2026 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791577 Integrated drive generators and starter generators used with turboprop or turbofan aircraft engines were held classifiable under CTH 8501, because CTH 8511 is confined to electrical ignition or starting equipment and generators used with spark-ignition or compression-ignition internal combustion engines. On that classification dispute, the extended limitation period was not invocable and the consequential penalty under section 114A of the Customs Act failed, since no suppression, wilful misstatement or intent to evade duty was established. Penalty on the customs house agent under section 117 was also rejected because that residuary provision applies only where an independent contravention is shown and no express penalty otherwise exists. Case-Laws Customs Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791577