https://www.taxtmi.com/caselaws?id=795581 Facsimile machines capable of connecting to an automatic data processing machine or network through an ATA or similar interface satisfy tariff language requiring network connectivity, unless direct or built-in connectivity is expressly required. Proposed reclassification must be supported by cogent technical evidence, and HSN explanatory notes cannot narrow clear tariff wording or override the goods' technical characteristics; the claimed classification and exemption therefore remained available. Full disclosure in bills of entry, physical examination at clearance, and absence of withheld information, false declarations, suppression, or wilful misstatement preclude use of the extended recovery period. Consequently, the duty demand beyond the normal period, interest, and penalties on the importer and managing director could not be sustained. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795581 Facsimile machines capable of connecting to an automatic data processing machine or network through an ATA or similar interface satisfy tariff language requiring network connectivity, unless direct or built-in connectivity is expressly required. Proposed reclassification must be supported by cogent technical evidence, and HSN explanatory notes cannot narrow clear tariff wording or override the goods' technical characteristics; the claimed classification and exemption therefore remained available. Full disclosure in bills of entry, physical examination at clearance, and absence of withheld information, false declarations, suppression, or wilful misstatement preclude use of the extended recovery period. Consequently, the duty demand beyond the normal period, interest, and penalties on the importer and managing director could not be sustained. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795581