Extended Limitation Period Not Applicable for Goods Misclassified in Good Faith; Authority Must Verify Correct Classification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Extended period of limitation - improper classification of goods on bonafide belief - it is the duty of the adjudicating authority to classify correctly and to examine whether the classification sought is correct or not - The extended period of limitation is not invokable.....