https://www.taxtmi.com/caselaws?id=447396 Classification of Ganoderma powders was tested against the twin criteria for Ayurvedic medicaments and found to fail both, leading to their classification as food supplements under CTH 2106/2108 and assessment for duty accordingly; outcome: classification affirmed for revenue. Invocation of the extended limitation period was rejected because filings and departmental awareness negated wilful suppression; outcome: show cause beyond the normal period barred by limitation. Imposition of penalty was set aside because there was no wilful misdeclaration; outcome: penalty under the Customs provisions quashed. Confiscation under customs for misdeclaration was disallowed as the case involved misclassification only; outcome: no confiscation. Matter remanded to compute differential duty for the normal period. en-us Wed, 20 Dec 2023 00:00:00 +0530 Wed, 11 Feb 2026 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447396 Classification of Ganoderma powders was tested against the twin criteria for Ayurvedic medicaments and found to fail both, leading to their classification as food supplements under CTH 2106/2108 and assessment for duty accordingly; outcome: classification affirmed for revenue. Invocation of the extended limitation period was rejected because filings and departmental awareness negated wilful suppression; outcome: show cause beyond the normal period barred by limitation. Imposition of penalty was set aside because there was no wilful misdeclaration; outcome: penalty under the Customs provisions quashed. Confiscation under customs for misdeclaration was disallowed as the case involved misclassification only; outcome: no confiscation. Matter remanded to compute differential duty for the normal period. Case-Laws Customs Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447396