Disagreement With Dept Regarding Classification of Goods for Customs Duty Levying Not Amount to ‘Suppression of Facts’: Delhi HC

The Delhi High Court has ruled that a disagreement with the department regarding the classification of goods for customs duty levying does not amount to suppression of facts. The court emphasized the need for clear evidence of intentional concealment. This decision protects importers from unwarranted charges. The ruling clarifies the interpretation of suppression of facts.