https://www.taxtmi.com/caselaws?id=785485 Classification of imported squid liver/meal powder turned on compositional analysis and the essential character of the mixture: substantial soyabean meal (4050%) rendered the product a preparation used in animal feeding and therefore classifiable under Heading 2309 rather than 2301. Show Cause Notices were held factually and legally sufficient to sustain reclassification and demands. Non-disclosure of soyabean content amounted to suppression of material facts, justifying invocation of the extended limitation period and attendant penal consequences. Penalty for suppression and confiscation for mis-declaration were upheld as statutory consequences, and appeals against these findings were rejected. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785485 Classification of imported squid liver/meal powder turned on compositional analysis and the essential character of the mixture: substantial soyabean meal (4050%) rendered the product a preparation used in animal feeding and therefore classifiable under Heading 2309 rather than 2301. Show Cause Notices were held factually and legally sufficient to sustain reclassification and demands. Non-disclosure of soyabean content amounted to suppression of material facts, justifying invocation of the extended limitation period and attendant penal consequences. Penalty for suppression and confiscation for mis-declaration were upheld as statutory consequences, and appeals against these findings were rejected. Case-Laws Customs Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785485