https://www.taxtmi.com/caselaws?id=785773 Import documents that described the goods as rice bran oil other than refined, filed with the Bill of Entry at import, did not support a finding of mis-declaration. The Tribunal treated the dispute as a bona fide disagreement over the exemption claim rather than deliberate concealment, and noted that customs duty and interest had already been paid and were not contested. On those facts, it found no basis to sustain confiscation, redemption fine or penalty, and set those consequences aside. 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 Import documents that described the goods as rice bran oil other than refined, filed with the Bill of Entry at import, did not support a finding of mis-declaration. The Tribunal treated the dispute as a bona fide disagreement over the exemption claim rather than deliberate concealment, and noted that customs duty and interest had already been paid and were not contested. On those facts, it found no basis to sustain confiscation, redemption fine or penalty, and set those consequences aside. Case-Laws Customs Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785773