2026-VIL-1421-CESTAT-DEL-CU
  1. Home
  2. 2026-VIL-1421-CESTAT-DEL-CU

CUSTOMS CESTAT Cases

Customs - Mis-declaration and mis-classification of optical network terminals and MODAMs imported as subscriber equipment - Appellant imported optical network terminals, modems and OLTs and classified them as subscriber and E&D equipments under different CTH seeking exemption under Notification No.24/2005-Cus and Notification No.57/2017-Cus - Department alleged evasion of customs duty through mis-declaration and mis-classification and claimed the goods attracted higher duty - Whether the extended period of limitation is applicable when the classification dispute was not earlier challenged - HELD - The appellant had full knowledge of the technical features of the products conforming to the correct classification but chose to classify them under different tariff headings inconsistently and deliberately. The inconsistency in adoption of classification by the appellant is not an innocuous consequence but pre-meditated tactics to avail ineligible exemptions and evade applicable duty - The appellant uploaded an Equipment Type Approval certificate on e-sanchit which stated the equipment type as GPON ONT and made no mention of subscriber end equipment, showing the appellant was fully aware of the incorrect classification and claim of ineligible exemption - The appellant failed to exercise due diligence while making self-assessment of duties in the Bills of Entry as mandated and the appellant had continued to classify items under the claimed heading and avail exemption benefit. The mala fides and intent to evade customs duty is evident from the conduct of the appellant - The extended period of limitation applies as the case involves intentional availment of exemption benefits with intent to evade duty - The appeals are dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?