https://www.taxtmi.com/caselaws?id=800940 Properly raised alternative classification and connected exemption claims must be decided on merits in differential-duty proceedings to determine the legally correct duty assessment; any resulting duty liability is confined to the normal period. Redemption fine is unsustainable where goods have already been cleared for home consumption and are unavailable for confiscation. Penalty for customs evasion is also unsustainable where a classification or exemption dispute is interpretational and lacks misdeclaration, suppression, wilful intent, or other deliberate conduct to evade duty. Unresolved classification and exemption entitlement require fresh merits determination. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800940 Properly raised alternative classification and connected exemption claims must be decided on merits in differential-duty proceedings to determine the legally correct duty assessment; any resulting duty liability is confined to the normal period. Redemption fine is unsustainable where goods have already been cleared for home consumption and are unavailable for confiscation. Penalty for customs evasion is also unsustainable where a classification or exemption dispute is interpretational and lacks misdeclaration, suppression, wilful intent, or other deliberate conduct to evade duty. Unresolved classification and exemption entitlement require fresh merits determination. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800940