https://www.taxtmi.com/caselaws?id=444213 The Tribunal dismissed the appeals, confirming that the imported "Scented Sweet Supari" should be classified under CTH 08028090, not CTH 21069030. Consequently, the goods were not eligible for a 100% BCD exemption, only a 60% exemption. Due to non-compliance with food safety standards, the goods were deemed unsafe and subject to absolute confiscation. The Tribunal upheld the issuance of a show cause notice, allowing reassessment. The importer was found to have mis-declared and mis-classified the goods, leading to penalties and confiscation under Sections 111 and 112 of the Customs Act. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444213 The Tribunal dismissed the appeals, confirming that the imported "Scented Sweet Supari" should be classified under CTH 08028090, not CTH 21069030. Consequently, the goods were not eligible for a 100% BCD exemption, only a 60% exemption. Due to non-compliance with food safety standards, the goods were deemed unsafe and subject to absolute confiscation. The Tribunal upheld the issuance of a show cause notice, allowing reassessment. The importer was found to have mis-declared and mis-classified the goods, leading to penalties and confiscation under Sections 111 and 112 of the Customs Act. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444213