Extended period of limitation cannot be invoked in case of dispute in classification of goods

Hyundai Transys India Pvt. Ltd Vs Commissioner of Customs (Imports) (CESTAT Chennai) CESTAT Chennai held that the classification of the goods cannot be said to be one involving suppression of facts and willful mis-statement. Hence, invocation of extended period of limitation under section 28(4) of Customs Act not justified. Facts- Specific intelligence gathered by the SIIB, Chennai, alleged that the appellant was importing goods namely ‘Polyurethane Sheet’ and have misclassified the same under CTI 3926 9099 and availed BCD exemption by availing FTA benefit under Notification No. 152/2009 i...