https://www.taxtmi.com/caselaws?id=792112 Imported food testing kits were classified under CTI 3822 00 90 rather than CTI 3822 00 19 because their actual use was for food testing, not human or animal diagnosis, and the description as "diagnostic use only" was treated as a misdescription aimed at claiming an inapplicable exemption. The benefit of Notification No. 50/2017-Cus dated 30.6.2017 was therefore unavailable. The same conscious misdeclaration justified invocation of the extended period of limitation, and penalties on the importer and its directors were sustained because they were aware of and involved in the business. en-us Wed, 20 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792112 Imported food testing kits were classified under CTI 3822 00 90 rather than CTI 3822 00 19 because their actual use was for food testing, not human or animal diagnosis, and the description as "diagnostic use only" was treated as a misdescription aimed at claiming an inapplicable exemption. The benefit of Notification No. 50/2017-Cus dated 30.6.2017 was therefore unavailable. The same conscious misdeclaration justified invocation of the extended period of limitation, and penalties on the importer and its directors were sustained because they were aware of and involved in the business. Case-Laws Customs Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792112