Relief for Hyundai: CESTAT Holds Extended Limitation Not Invocable When Classification Dispute Exists Within Customs Dept

The CESTAT has provided relief to Hyundai, holding that an "extended limitation is not invocable when a classification dispute exists within the Customs dept." The decision provides a significant victory for the company. The ruling reinforces the principle that a company cannot be penalized for a dispute that is internal to the customs department.