https://www.taxtmi.com/caselaws?id=90168 Imported goods examined as steel sheets and plates of uniform size, properly packed and lubricated, with no surface defect were held not to be melting scrap. The declaration describing them as mild steel melting scrap was found untenable in light of the physical examination and record showing cold rolled central plates. On that basis, misdeclaration was established and the confiscation, redemption fine and penalty were sustained; the appeal failed and the impugned order was left undisturbed. en-us Fri, 28 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90168 Imported goods examined as steel sheets and plates of uniform size, properly packed and lubricated, with no surface defect were held not to be melting scrap. The declaration describing them as mild steel melting scrap was found untenable in light of the physical examination and record showing cold rolled central plates. On that basis, misdeclaration was established and the confiscation, redemption fine and penalty were sustained; the appeal failed and the impugned order was left undisturbed. Case-Laws Customs Fri, 28 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90168