https://www.taxtmi.com/caselaws?id=438500 The Tribunal upheld the classification of 'Renadyl bulk probiotic dietary supplement capsules' as 'miscellaneous edible preparations' under tariff item 2106 90 99, rejecting the appellant's claim for classification under tariff item 3002 90 30. The concessional rate of customs duty was denied, and the normal recovery period was applied due to lack of evidence for extended recovery. The penalty under section 112 of the Customs Act was set aside, leading to the allowance of the appeal on penalty and confiscation liabilities, while upholding the recovery of the differential duty. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438500 The Tribunal upheld the classification of 'Renadyl bulk probiotic dietary supplement capsules' as 'miscellaneous edible preparations' under tariff item 2106 90 99, rejecting the appellant's claim for classification under tariff item 3002 90 30. The concessional rate of customs duty was denied, and the normal recovery period was applied due to lack of evidence for extended recovery. The penalty under section 112 of the Customs Act was set aside, leading to the allowance of the appeal on penalty and confiscation liabilities, while upholding the recovery of the differential duty. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438500