https://www.taxtmi.com/caselaws?id=263152 Sulphuring or similar preservation does not move split betel nuts out of Heading 0802 where laboratory findings show the product remains safe for consumption and not merely provisionally preserved; on that reasoning, the goods were treated as classifiable under CTH 0802 8020 rather than CTH 0812 9090. The text also states that an incorrect tariff declaration and misstatement on suitability for immediate consumption supported confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962, with reassessment under the self-assessment regime. Redemption fine was reduced in light of subsequent market value indicators, while the penalty was sustained. en-us Mon, 07 Apr 2014 00:00:00 +0530 Thu, 27 Aug 2015 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263152 Sulphuring or similar preservation does not move split betel nuts out of Heading 0802 where laboratory findings show the product remains safe for consumption and not merely provisionally preserved; on that reasoning, the goods were treated as classifiable under CTH 0802 8020 rather than CTH 0812 9090. The text also states that an incorrect tariff declaration and misstatement on suitability for immediate consumption supported confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962, with reassessment under the self-assessment regime. Redemption fine was reduced in light of subsequent market value indicators, while the penalty was sustained. Case-Laws Customs Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263152