https://www.taxtmi.com/caselaws?id=794138 In customs classification disputes, the Revenue must prove misdeclaration before treating imported high-pressure cleaners and parts as car washing machines or related appliances. Where the importer's declaration matched the manufacturer's description and the goods were assessed and cleared without admissible evidence of false classification, the demand could not be sustained. The extended limitation period under the Customs Act also required proof of suppression of facts, which was not established on the record; the consequential penalty therefore could not survive. The impugned orders were set aside and relief followed accordingly. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794138 In customs classification disputes, the Revenue must prove misdeclaration before treating imported high-pressure cleaners and parts as car washing machines or related appliances. Where the importer's declaration matched the manufacturer's description and the goods were assessed and cleared without admissible evidence of false classification, the demand could not be sustained. The extended limitation period under the Customs Act also required proof of suppression of facts, which was not established on the record; the consequential penalty therefore could not survive. The impugned orders were set aside and relief followed accordingly. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794138