https://www.taxtmi.com/highlights?id=104927 Alternative tariff classification raised in customs adjudication must be examined on merits, even if it falls outside the show-cause notice, because duty must be correctly assessed according to law. The alternative classification and related exemption claims were remanded for fresh adjudication for the normal period. Redemption fine cannot be imposed where goods cleared for home consumption are unavailable for confiscation, and the fine was set aside. Penalty under section 112 does not arise from a bona fide interpretational classification or exemption claim without misdeclaration, suppression, or deliberate duty-evasion conduct; the penalty was therefore set aside. en-us Wed, 14 Oct 2026 06:17:13 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104927 Alternative tariff classification raised in customs adjudication must be examined on merits, even if it falls outside the show-cause notice, because duty must be correctly assessed according to law. The alternative classification and related exemption claims were remanded for fresh adjudication for the normal period. Redemption fine cannot be imposed where goods cleared for home consumption are unavailable for confiscation, and the fine was set aside. Penalty under section 112 does not arise from a bona fide interpretational classification or exemption claim without misdeclaration, suppression, or deliberate duty-evasion conduct; the penalty was therefore set aside. Highlights Customs Wed, 14 Oct 2026 06:17:13 +0530 https://www.taxtmi.com/highlights?id=104927