https://www.taxtmi.com/caselaws?id=791729 Imported composite laminate of UHMWPE fibres used for ballistic applications was classified under CTH 540730, not the declared CTH 39201099, because the tariff entries, chapter notes and HSN explanatory notes showed it to be textile material rather than a plastic sheet; the differential customs duty demand under Section 28(1) was sustained. Confiscation under Section 111(m) failed because the dispute was only about tariff classification and the goods matched the Bills of Entry in description and value; a mere difference of opinion on classification was insufficient. As confiscability was not established, the consequential penalty under Section 112 also could not survive, and was set aside. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 15 May 2026 17:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791729 Imported composite laminate of UHMWPE fibres used for ballistic applications was classified under CTH 540730, not the declared CTH 39201099, because the tariff entries, chapter notes and HSN explanatory notes showed it to be textile material rather than a plastic sheet; the differential customs duty demand under Section 28(1) was sustained. Confiscation under Section 111(m) failed because the dispute was only about tariff classification and the goods matched the Bills of Entry in description and value; a mere difference of opinion on classification was insufficient. As confiscability was not established, the consequential penalty under Section 112 also could not survive, and was set aside. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791729