https://www.taxtmi.com/caselaws?id=83175 Goods packed, tagged and laboratory-tested as new and usable could not be treated as scrap merely because they were described as rejects or mixed with scrap. The evidence showed the copper wire in coils was not scrap under the relevant trade understanding, so its import required specific authorisation and was unauthorised. A remand for de novo adjudication was unwarranted because the alleged procedural lapses did not establish prejudice and the defence material had been substantially considered. Confiscation was confined to the unauthorised wire coils, the valuation was upheld, and the redemption fine and personal penalty were reduced. en-us Mon, 09 Aug 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83175 Goods packed, tagged and laboratory-tested as new and usable could not be treated as scrap merely because they were described as rejects or mixed with scrap. The evidence showed the copper wire in coils was not scrap under the relevant trade understanding, so its import required specific authorisation and was unauthorised. A remand for de novo adjudication was unwarranted because the alleged procedural lapses did not establish prejudice and the defence material had been substantially considered. Confiscation was confined to the unauthorised wire coils, the valuation was upheld, and the redemption fine and personal penalty were reduced. Case-Laws Customs Mon, 09 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83175