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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Extended period of limitation - improper classification of goods ...

Case Laws     Customs

April 16, 2019

Extended period of limitation - improper classification of goods on bonafide belief - it is the duty of the adjudicating authority to classify correctly and to examine whether the classification sought is correct or not - The extended period of limitation is not invokable.

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