Challenge related to classification of imported goods - light ...

Green tinted float glass import duty classification dispute - CTH 70052110 or CTH 70051010? Extended limitation period invoked improperly.

Case Laws Customs

September 2, 2024

Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation examined. Issuance of notice prior to show cause notice regulated by Pre-Notice Consultation Regulations, 2018. Audit consultative letter received referring to waiver of show cause notice and penalty, indicating proceedings under sub-section (1) of section 28. Petitioner's replies not considered before issuing show cause notice under sub-section (4) of section 28. Petitioner imported light green float glass classifying under CTH 70051010 since 2011, not questioned earlier. Final assessments and appellate orders accepting classification not challenged. No reasons recorded for issuing consultative letter under sub-section (1) and then show cause notice under sub-section (4). Invoking enlarged period of limitation erroneous. Direction to clear goods under CTH 70051010 subject to appellate orders not being reversed.

View Source

← Previous Next →

Challenge related to classification of imported goods - light ...

Green tinted float glass import duty classification dispute - CTH 70052110 or CTH 70051010? Extended limitation period invoked improperly.

Case Laws Customs

September 2, 2024

You may also like:

Appropriate classification of the product ‘Clear Bloat Glass’, which is imported and traded by the Applicant - The AAR emphasized that the tin layer in float glass was...

Classification of imported goods - Clear Float Glass (CFG) - the correct classification of the Clear Float Glass imported by the appellant under the impugned Bills of...

Levy of Anti Dumping Duty - import of goods described as Extra Clear Glass - When there were clearly no doubts in the minds of the Revenue as to what was imported was...

Classification of imported and traded goods - clear float glass - The Appellate Authority for Advance Ruling highlighted that the presence of a tin layer is a natural...

Benefit of Duty Free Import Authorization (DFIA) - Green Cardamom - merely because CTH was not mentioned or ITC (HS) is not matching so far description covers the goods...

Anti dumping duty - imports of extra Float glass and processed glass - ADD has been imposed upon ‘clear’ and ‘tinted’ variety of float glass - since both types of...

The appeal pertains to the classification of imported Clear Float Glass (CFG) under the appropriate Customs Tariff Heading (CTH). The key issues addressed are: (1)...

The case involved the reclassification of imported Clear Float Glass (CFG) from Malaysia for eligibility under a specific customs notification. The primary issue was...

Classification of imported goods - telecommunication internet equipment and their parts - Classification of the imported goods should be based on specific headings,...

Classification of Glass chatons – the question of applying strict technical sense does not arise – classification of the impugned goods under CTH 7018 10 20 as glass...

Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits...

The case pertains to the classification of imported Clear Float Glass (CFG) from Malaysia under the Customs Tariff Heading (CTH) 7005 1090 or 7005 2990, and its...

Classification of goods intended to be imported - Menthol Scented Sweet Supari - Flavoured and coated Illaichi - There cannot be a situation where same product is...

The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI...

Classification dispute over imported goods SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) - whether under CTH 2709 or 2710 - eligibility for exemption under...

Quick Updates: