https://www.taxtmi.com/caselaws?id=86237 Imported steel articles were treated as scrap where the record did not prove they were usable as such and customs had themselves valued them on a scrap basis. The Tribunal accepted that dormant scrap may include obsolete, worn-out, broken or otherwise discarded metal items from consuming industries. As the segregated items formed only a small part of the consignment and the scrap claim was not displaced by the evidence, confiscation, redemption fine and penalty were set aside. en-us Mon, 05 Aug 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86237 Imported steel articles were treated as scrap where the record did not prove they were usable as such and customs had themselves valued them on a scrap basis. The Tribunal accepted that dormant scrap may include obsolete, worn-out, broken or otherwise discarded metal items from consuming industries. As the segregated items formed only a small part of the consignment and the scrap claim was not displaced by the evidence, confiscation, redemption fine and penalty were set aside. Case-Laws Customs Mon, 05 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86237