https://www.taxtmi.com/caselaws?id=84302 The Tribunal upheld the Revenue's appeal, determining that the imported goods were correctly classified as "Brass Scrap" instead of "Brass Dross." The charge of mis-declaration of the goods' description and value was upheld, leading to penalties imposed on the importers under Section 112(a) of the Customs Act, 1962. The Tribunal found that the importers attempted to evade customs duty by misrepresenting the goods. en-us Mon, 05 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84302 The Tribunal upheld the Revenue's appeal, determining that the imported goods were correctly classified as "Brass Scrap" instead of "Brass Dross." The charge of mis-declaration of the goods' description and value was upheld, leading to penalties imposed on the importers under Section 112(a) of the Customs Act, 1962. The Tribunal found that the importers attempted to evade customs duty by misrepresenting the goods. Case-Laws Customs Mon, 05 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84302