Extended period of limitation - improper classification of goods ...
Extended Limitation Period Not Applicable for Goods Misclassified in Good Faith; Authority Must Verify Correct Classification.
April 16, 2019
Case Laws Customs AT
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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