https://www.taxtmi.com/caselaws?id=788846 Imported rutile goods were treated as ores, not concentrates, because only normal physical or mechanical processes were shown and no special treatment altering chemical composition or structure was established. On that basis, exemption from additional duty was held admissible. The record also showed that the Bills of Entry matched supplier documents and test certificates, so misdeclaration or wilful suppression was not made out. As a result, the extended period of limitation could not be invoked, and confiscation and penalty were unsustainable because they depended on an established false declaration or intent to evade duty. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788846 Imported rutile goods were treated as ores, not concentrates, because only normal physical or mechanical processes were shown and no special treatment altering chemical composition or structure was established. On that basis, exemption from additional duty was held admissible. The record also showed that the Bills of Entry matched supplier documents and test certificates, so misdeclaration or wilful suppression was not made out. As a result, the extended period of limitation could not be invoked, and confiscation and penalty were unsustainable because they depended on an established false declaration or intent to evade duty. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788846