https://www.taxtmi.com/caselaws?id=325111 Imported goods were classified as pesticides rather than bio-fertiliser where laboratory testing showed Oxymatrine content and the importers did not dispute reclassification; import without the required registration justified confiscation, redemption fine and penalty for the live consignment. For past clearances, however, the demand failed because the goods had been declared as bio-fertiliser, supported by supplier certificates and contemporaneous customs testing, and no independent evidence showed suppression or misdeclaration to evade duty. Extended limitation and consequential penalties were therefore not sustainable for the earlier consignments. en-us Fri, 04 Mar 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325111 Imported goods were classified as pesticides rather than bio-fertiliser where laboratory testing showed Oxymatrine content and the importers did not dispute reclassification; import without the required registration justified confiscation, redemption fine and penalty for the live consignment. For past clearances, however, the demand failed because the goods had been declared as bio-fertiliser, supported by supplier certificates and contemporaneous customs testing, and no independent evidence showed suppression or misdeclaration to evade duty. Extended limitation and consequential penalties were therefore not sustainable for the earlier consignments. Case-Laws Customs Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325111