Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document penalty failed.

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....RBD Palmolein described in contemporaneous shipping and vessel records was classified as palm oil other than crude palm oil, so the concession available only to crude palm oil was denied. Reliable electronic correspondence and third-party shipping records, supported by other material and disclosed to the importer, were admissible in customs adjudication despite certification defects. Material misdeclaration sustained extended recovery and confiscation. The applicable duty rate required limited verification and recomputation, with statutory interest following. Redemption fine was reduced as disproportionate, and the misdeclaration penalty was limited to recomputed differential duty. A separate penalty for false documents was deleted because no distinct knowingly false document beyond the import declaration was identified.....