https://www.taxtmi.com/caselaws?id=777775 CESTAT CHENNAI - AT held the impugned order validly classified the 'live' consignments as ascorbic acid (CTH 2936.27) rather than ascorbyl polyphosphate, attracting anti-dumping duty and lawful confiscation for misdeclaration. For past consignments, absence of testing and supplier analysis meant misdeclaration was not conclusively proved and many consignments were correctly found eligible as feed additives under the notification. Penalties against company directors were set aside for lack of proof of personal culpability; the penalty under the provision requiring mens rea against the company was also quashed. Refund/adjustment relief ordered after dues are reconciled. en-us Thu, 21 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 13:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777775 CESTAT CHENNAI - AT held the impugned order validly classified the 'live' consignments as ascorbic acid (CTH 2936.27) rather than ascorbyl polyphosphate, attracting anti-dumping duty and lawful confiscation for misdeclaration. For past consignments, absence of testing and supplier analysis meant misdeclaration was not conclusively proved and many consignments were correctly found eligible as feed additives under the notification. Penalties against company directors were set aside for lack of proof of personal culpability; the penalty under the provision requiring mens rea against the company was also quashed. Refund/adjustment relief ordered after dues are reconciled. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777775