https://www.taxtmi.com/caselaws?id=785773 Imported rice bran oil was declared as unrefined and claimed nil customs duty under a notification; documentary evidence submitted at import supported the non-refined status. The tribunal found no proof of intent to mis-declare and noted the importer paid assessed customs duty with interest and waived refund claims; consequently the tribunal set aside orders of confiscation, redemption fine and penalty. The legal points focus on classification versus refinement status, entitlement under the duty-exemption notification, absence of mens rea for mis-declaration, and effect of payment of duty with interest on relief. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785773 Imported rice bran oil was declared as unrefined and claimed nil customs duty under a notification; documentary evidence submitted at import supported the non-refined status. The tribunal found no proof of intent to mis-declare and noted the importer paid assessed customs duty with interest and waived refund claims; consequently the tribunal set aside orders of confiscation, redemption fine and penalty. The legal points focus on classification versus refinement status, entitlement under the duty-exemption notification, absence of mens rea for mis-declaration, and effect of payment of duty with interest on relief. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785773