https://www.taxtmi.com/caselaws?id=795319 Floating seals used solely or principally with excavators, bulldozers and similar machinery are discussed as classifiable under the Section XVI machinery-parts heading rather than as mechanical seals, where no evidence establishes wider use. The notes explain that complete import descriptions and supplier invoices support the absence of suppression or misdeclaration in a classification dispute, limiting recourse to the extended recovery period. On that analysis, the basis for consequential confiscation, redemption fine and penalty does not remain where the declared classification and disclosure are accepted. 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 Floating seals used solely or principally with excavators, bulldozers and similar machinery are discussed as classifiable under the Section XVI machinery-parts heading rather than as mechanical seals, where no evidence establishes wider use. The notes explain that complete import descriptions and supplier invoices support the absence of suppression or misdeclaration in a classification dispute, limiting recourse to the extended recovery period. On that analysis, the basis for consequential confiscation, redemption fine and penalty does not remain where the declared classification and disclosure are accepted. Case-Laws Customs Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795319