2024 (8) TMI 1004 - SCH - Customs

Classification of imported goods - Navigation System - Multifunctional Devices or not - classifiable under CTH 8527 2900 or under Chapter Heading 8526 9190? - penalty u/s 114A of the Customs Act 1962 - Extended period of Limitation - it was held by CESTAT that the Commissioner (A) was justified in invoking the suppression on the ground that the facilities provided to the appellant being an Accredited client was misused by mis-declaring the facts. Accordingly the differential duty with interest is upheld along with mandatory penalty under Section 114A of the Customs Act 1962. HELD THAT - The appeal is dismissed.