https://www.taxtmi.com/caselaws?id=771743 Imported inks and ink consumables containing methyl ethyl ketone were not shown to lose their commercial identity merely because one ingredient predominated, so reclassification as methyl ethyl ketone was unjustified. Confiscation under section 111(d) could not be sustained because the controlled substances order did not clearly extend the NOC requirement to preparations merely containing the substance. With confiscation failing, penalties under section 112 had no independent foundation. Penalty under section 114AA also failed because the record did not establish any knowing false declaration or incorrect document; the goods had been declared as inks and the presence of methyl ethyl ketone had been disclosed. en-us Fri, 23 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771743 Imported inks and ink consumables containing methyl ethyl ketone were not shown to lose their commercial identity merely because one ingredient predominated, so reclassification as methyl ethyl ketone was unjustified. Confiscation under section 111(d) could not be sustained because the controlled substances order did not clearly extend the NOC requirement to preparations merely containing the substance. With confiscation failing, penalties under section 112 had no independent foundation. Penalty under section 114AA also failed because the record did not establish any knowing false declaration or incorrect document; the goods had been declared as inks and the presence of methyl ethyl ketone had been disclosed. Case-Laws Customs Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771743