https://www.taxtmi.com/caselaws?id=795673 Extended limitation for customs duty recovery under Section 28(4) applies only where collusion, wilful misstatement, or suppression of facts with intent to evade duty is established. Divergent Tribunal views on classifying wireless Bluetooth earphones, earbuds, headphones and headsets, with the issue referred to a Larger Bench, supported the assessee's bona fide interpretative classification and exemption claim. As the Department did not establish the required statutory ingredients, demands beyond the ordinary limitation period, together with redemption fine and penalties, were set aside. The underlying classification issue remained open. en-us Mon, 20 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795673 Extended limitation for customs duty recovery under Section 28(4) applies only where collusion, wilful misstatement, or suppression of facts with intent to evade duty is established. Divergent Tribunal views on classifying wireless Bluetooth earphones, earbuds, headphones and headsets, with the issue referred to a Larger Bench, supported the assessee's bona fide interpretative classification and exemption claim. As the Department did not establish the required statutory ingredients, demands beyond the ordinary limitation period, together with redemption fine and penalties, were set aside. The underlying classification issue remained open. Case-Laws Customs Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795673