https://www.taxtmi.com/caselaws?id=82765 Imported used lubricating oil was treated as lubricating oil for tariff purposes because the shipping documents and chemical test showed mineral oil content, lubricating characteristics and a flash point consistent with Heading 2710.60; the residuary Heading 2710.99 was rejected. Import without compliance with the applicable OGL conditions and value restriction was found to violate the import control regime, and the document substitution that removed the description "used lube oil" supported a finding of misdeclaration. On that basis, the goods were held liable to confiscation and penalty, and the adjudication was sustained. en-us Fri, 30 Apr 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82765 Imported used lubricating oil was treated as lubricating oil for tariff purposes because the shipping documents and chemical test showed mineral oil content, lubricating characteristics and a flash point consistent with Heading 2710.60; the residuary Heading 2710.99 was rejected. Import without compliance with the applicable OGL conditions and value restriction was found to violate the import control regime, and the document substitution that removed the description "used lube oil" supported a finding of misdeclaration. On that basis, the goods were held liable to confiscation and penalty, and the adjudication was sustained. Case-Laws Customs Fri, 30 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82765