Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Classification | Mere Processing Without Suppression Does Not Trigger Extended Limitation Under Section 28(4) : CESTAT Kolkata
CESTAT Kolkata rules that CRCL reports stating goods 'appear to be processed' are insufficient to prove intentional misdeclaration, and thus cannot justify invoking the extended limitation period under Section 28(4) of the Customs Act. This protects importers from punitive duties based on ambiguous technical assessments, reinforcing that classification disputes are not fraud unless suppression is proven.