https://www.taxtmi.com/caselaws?id=796736 Extended limitation for customs-duty recovery applies where an importer deliberately misclassifies optical network equipment and claims ineligible exemption benefits. Inconsistent tariff classifications for technically similar goods across imports and ports, continued reliance on the disputed classification after provisional reassessment, and product-approval records describing the goods as GPON ONT rather than subscriber-end equipment demonstrate lack of due diligence and intent to evade duty. Failure to seek provisional assessment despite classification ambiguity further supports invocation of the extended period. The customs-duty demand and related findings are sustained. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796736 Extended limitation for customs-duty recovery applies where an importer deliberately misclassifies optical network equipment and claims ineligible exemption benefits. Inconsistent tariff classifications for technically similar goods across imports and ports, continued reliance on the disputed classification after provisional reassessment, and product-approval records describing the goods as GPON ONT rather than subscriber-end equipment demonstrate lack of due diligence and intent to evade duty. Failure to seek provisional assessment despite classification ambiguity further supports invocation of the extended period. The customs-duty demand and related findings are sustained. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796736