https://www.taxtmi.com/caselaws?id=72664 The Tribunal upheld the revenue authorities' classification and valuation of imported goods as brass metal, rejecting the appellant's claim of misdeclaration as brass dross. Confiscation of the goods and penalties were imposed, with the Tribunal reducing the personal penalties and fine in lieu of confiscation. The appellant's arguments against the valuation increase were dismissed, as chemical examination reports supported the revenue's classification. The appeal was largely rejected, affirming the lower authorities' decisions on the case. en-us Mon, 27 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72664 The Tribunal upheld the revenue authorities' classification and valuation of imported goods as brass metal, rejecting the appellant's claim of misdeclaration as brass dross. Confiscation of the goods and penalties were imposed, with the Tribunal reducing the personal penalties and fine in lieu of confiscation. The appellant's arguments against the valuation increase were dismissed, as chemical examination reports supported the revenue's classification. The appeal was largely rejected, affirming the lower authorities' decisions on the case. Case-Laws Customs Mon, 27 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72664