Exemption denied for ELISA test kits; extended limitation and penalty under Sections 28(4) and 114A quashed

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....The CESTAT upheld the denial of exemption notification benefits to the appellant for ELISA test kits imported for food testing, confirming they are not exempt under the relevant notification. However, the Tribunal held that the Principal Commissioner erred in invoking the extended period of limitation under Section 28(4) of the Customs Act, 1962, as there was no suppression of material facts with intent to evade duty, and prior findings on this issue had not been reconsidered appropriately. Consequently, the confirmation of differential duty for the extended period was set aside. Furthermore, the imposition of penalty under Section 114A was quashed, as the grounds for penalty were the same as those for invoking the extended limitation perio.........