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Category: HS Classification

Show Cause Notice (SCN) issued by Customs Department is Void ab-initio where Pre-SCN consultation is not given to the assessee
Foil Balloons are not Toys-BIS not required rules CAAR Mumbai bench
Extended limitation period u/s 28(4) of the Indian Customs Act, 1962 cannot be invoked when there is no willful suppression of facts- CESTAT New Delhi

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