https://www.taxtmi.com/caselaws?id=86915 Customs classification of imported pigment preparations depended on proof that the products contained inorganic rather than organic pigments. The importers did not substantiate that classification claim, and the material supporting extended limitation for differential duty was not effectively rebutted; full pre-deposit of differential duty was therefore required. Penalties arose from alleged misdeclaration through omission of the relevant tariff entry. Complete waiver was not justified for the company because undue hardship was not established, although a reduced penalty pre-deposit was fixed. The individual applicant received limited relief in quantifying penalty pre-deposit, considering employee status and retirement, despite unnegated involvement in the omission. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86915 Customs classification of imported pigment preparations depended on proof that the products contained inorganic rather than organic pigments. The importers did not substantiate that classification claim, and the material supporting extended limitation for differential duty was not effectively rebutted; full pre-deposit of differential duty was therefore required. Penalties arose from alleged misdeclaration through omission of the relevant tariff entry. Complete waiver was not justified for the company because undue hardship was not established, although a reduced penalty pre-deposit was fixed. The individual applicant received limited relief in quantifying penalty pre-deposit, considering employee status and retirement, despite unnegated involvement in the omission. Case-Laws Customs Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86915