Imported scrap classification stands where visual presence of serviceable pieces alone does not prove misdeclaration or confiscation.

Imported consignments commercially bought and sold as heavy melting scrap were not shown to be misdeclared merely because some pieces were visually identifiable as used pipes, angles or rods. The text states that no evidence rebutted the declared scrap character, and that visual inspection alone, especially where the items were also rusted, was insufficient to convert the entire consignment into serviceable goods. Where particular pieces were doubtful because of their dimensions, the appropriate course was mutilation under Customs directions, with assessment continuing on the declared scrap basis.

---

---

Issues: Whether the imported consignments declared as heavy melting scrap were liable to confiscation and denial of concessional assessment on the ground that some pieces were serviceable as pipes, angles and rods.

Analysis: The goods were bought and sold as melting scrap, and there was no evidence to rebut that position. The presence of some used pipes, angles and rods did not by itself establish that the entire consignment had been misdeclared, particularly when the alleged serviceability rested only on visual inspection and the items were also described as rusted. In such circumstances, the possibility of alternative use was not enough to override the commercial character of the import as scrap. Where any pieces were considered doubtful because of their dimensions, the proper course was mutilation under the Customs authorities' directions, which had already been permitted in part.

Conclusion: The allegation of misdeclaration was not made out, and the goods were entitled to be assessed and cleared as declared, with mutilation of the doubtful pieces as directed by Customs.

Final Conclusion: The confiscation and rejection of scrap classification were unsustainable, and the import was required to be treated in accordance with the declaration made in the import documents.

Ratio Decidendi: Where imported goods are commercially dealt with as scrap, the mere visual presence of some serviceable used items does not by itself prove misdeclaration; doubtful pieces may instead be dealt with by mutilation and assessment as scrap.

---