#Section 28 Customs Act

CESTAT Chennai rules that when customs authorities have consistently accepted a tariff classification over years, the department cannot later allege suppression to extend the limitation period for duty demand. This protects importers and logistics firms from retrospective penalties when classifications were openly and repeatedly approved, reinforcing legal certainty in trade compliance.

CESTAT Kolkata holds that Export Obligation Discharge Certificates (EODCs) issued by DGFT are binding and conclusive evidence of export obligation fulfilment under FTP schemes. The ruling sets aside a ₹14.97 crore customs demand, reinforcing legal certainty for exporters and importers relying on DGFT authorisations.