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Customs - Highlights / Catch Notes

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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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