https://www.taxtmi.com/caselaws?id=791180 Imported chocolate flavour was treated as a flavouring preparation for addition to food, not as a cocoa-based food preparation for direct consumption, so classification under Customs Tariff Heading 1806 9090 was held unsustainable on the tariff description and chapter notes. The note also states that where the Bill of Entry disclosed the relevant particulars and the goods were cleared on self-assessment and out of charge, a later disagreement on classification does not by itself establish suppression. On that basis, the extended period under Section 28(4) of the Customs Act, 1962 was considered unavailable when the notice was issued beyond the normal limitation period. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791180 Imported chocolate flavour was treated as a flavouring preparation for addition to food, not as a cocoa-based food preparation for direct consumption, so classification under Customs Tariff Heading 1806 9090 was held unsustainable on the tariff description and chapter notes. The note also states that where the Bill of Entry disclosed the relevant particulars and the goods were cleared on self-assessment and out of charge, a later disagreement on classification does not by itself establish suppression. On that basis, the extended period under Section 28(4) of the Customs Act, 1962 was considered unavailable when the notice was issued beyond the normal limitation period. Case-Laws Customs Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791180