https://www.taxtmi.com/caselaws?id=77483 SC dismissed the appeal and upheld the Tribunal's order quashing additional customs duty on imported brass and copper scrap. The Court found the adjudicating authority relied on LME prices without any contemporaneous import data or other material to support those rates, and the Revenue failed to rebut the Tribunal's observation that no such evidence had been placed before it. In absence of supporting contemporaneous material, the SC found no merit in the demand and dismissed the appeal. en-us Thu, 22 Apr 2010 00:00:00 +0530 Tue, 18 Nov 2025 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77483 SC dismissed the appeal and upheld the Tribunal's order quashing additional customs duty on imported brass and copper scrap. The Court found the adjudicating authority relied on LME prices without any contemporaneous import data or other material to support those rates, and the Revenue failed to rebut the Tribunal's observation that no such evidence had been placed before it. In absence of supporting contemporaneous material, the SC found no merit in the demand and dismissed the appeal. Case-Laws Customs Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77483