Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 112(a) Customs Act | Consistent Past Classification Acceptance Bars Extended Period Duty Demand: CESTAT Chennai
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.