https://www.taxtmi.com/caselaws?id=369758 Imported goods were held to be plant extracts under Chapter 13 of the Customs Tariff Act, not bio-fertilizers under Chapter 31, because their nature, composition and characteristics matched plant extracts and they were not certified bio-fertilizers. The demand was confined to the normal period since earlier consignments had already been examined and one bill of entry had been provisionally assessed, so suppression could not be sustained and the extended limitation period was unavailable. Redemption fine was upheld for the seized and provisionally released goods, as confiscable goods released provisionally could validly attract such fine. en-us Fri, 12 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369758 Imported goods were held to be plant extracts under Chapter 13 of the Customs Tariff Act, not bio-fertilizers under Chapter 31, because their nature, composition and characteristics matched plant extracts and they were not certified bio-fertilizers. The demand was confined to the normal period since earlier consignments had already been examined and one bill of entry had been provisionally assessed, so suppression could not be sustained and the extended limitation period was unavailable. Redemption fine was upheld for the seized and provisionally released goods, as confiscable goods released provisionally could validly attract such fine. Case-Laws Customs Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369758