https://www.taxtmi.com/caselaws?id=465012 Crude rice bran oil imported for refining and eventual edible use qualified for exemption under the customs notification covering crude and edible grade goods; the decisive factor was its intended and actual use after refining, not its immediate fitness for human consumption at import. The denial of exemption was therefore unsustainable. Extended limitation could not be invoked because the bills of entry disclosed the classification, the goods were examined and assessed, and no suppression of material facts was established. On that basis, the demand, interest, and penalties could not survive, and the assessee obtained relief. en-us Wed, 30 Apr 2025 00:00:00 +0530 Mon, 01 Dec 2025 19:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465012 Crude rice bran oil imported for refining and eventual edible use qualified for exemption under the customs notification covering crude and edible grade goods; the decisive factor was its intended and actual use after refining, not its immediate fitness for human consumption at import. The denial of exemption was therefore unsustainable. Extended limitation could not be invoked because the bills of entry disclosed the classification, the goods were examined and assessed, and no suppression of material facts was established. On that basis, the demand, interest, and penalties could not survive, and the assessee obtained relief. Case-Laws Customs Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465012