https://www.taxtmi.com/caselaws?id=795319 Imported floating seals solely or principally used in excavators, bulldozers and similar machinery fall under the applicable Section XVI machinery-parts heading rather than the mechanical-seals heading where no evidence establishes wider use. Full disclosure of supplier invoices and product descriptions makes the classification dispute insufficient to establish suppression or misdeclaration, so extended limitation cannot be invoked. Because the declared classification stands and the import documentation was disclosed, the basis for confiscation, redemption fine and penalty also fails. The reclassification and consequential fiscal liabilities are therefore unsustainable. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795319 Imported floating seals solely or principally used in excavators, bulldozers and similar machinery fall under the applicable Section XVI machinery-parts heading rather than the mechanical-seals heading where no evidence establishes wider use. Full disclosure of supplier invoices and product descriptions makes the classification dispute insufficient to establish suppression or misdeclaration, so extended limitation cannot be invoked. Because the declared classification stands and the import documentation was disclosed, the basis for confiscation, redemption fine and penalty also fails. The reclassification and consequential fiscal liabilities are therefore unsustainable. Case-Laws Customs Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795319