S.28(4) Customs Act | Genuine Disagreement With Department Regarding Classification Of Goods Not 'Suppression Of Facts' By Trader: Delhi HC

The Delhi High Court has held that a genuine disagreement with the customs department regarding the classification of goods does not constitute suppression of facts by a trader under Section 284 of the Customs Act. The court emphasized that honest differences in interpretation should not be equated with fraudulent intent. This ruling safeguards traders from unwarranted penalties. The decision underscores the importance of distinguishing between genuine disputes and deliberate misrepresentation. The court's judgment reinforces the principle of fair treatment for traders. This ruling ensures that traders are not penalized for legitimate disagreements with customs authorities.