Demand for IGST, Interest, and Penalties Set Aside as Show Cause Notice Barred by Limitation

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....CESTAT set aside the demand of differential IGST, interest, redemption fine, and penalty against the appellant. The tribunal held that the show cause notice issued on 29.07.2020 for imports that occurred between November 2017 and January 2018 was barred by limitation. Following precedent in DIC India Limited, CESTAT determined that re-classification of imported goods based on test reports was not sustainable. The tribunal ruled that the extended period of limitation was not invokable, rendering the proceedings against the appellant unsustainable. The appellant's classification under Chapter 86 was upheld and the appeal allowed.....