Railway Locomotive Parts Misclassification Not Equal to Misdeclaration, Penalties Set Aside.

Parts of railway diesel locomotive classified under CETH 86079100. Allegation of wilful misclassification and intent to evade duty untenable. Misclassification not equated with misdeclaration. Bona fide adoption of classification by importer permissible as manufacturers not expected to be fully conversant with tariff schedules. Extended period of limitation and penalties set aside. Appeal allowed. .....

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