https://www.taxtmi.com/caselaws?id=93680 The Tribunal upheld the Commissioner's decision regarding the import of mixed copper scrap, ruling that the predominant presence of scrap with some serviceable items did not warrant confiscation or penalties. The Revenue's appeal challenging the assessment as scrap or prime goods was dismissed, emphasizing the need for proper notice and recording of submissions during adjudication. The Tribunal reviewed the order under Section 129D(1) of the Customs Act, 1962, directing the department to provide relevant pages for the respondents' examination regarding alleged misdeclaration and suppression of value in the importation. en-us Fri, 05 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93680 The Tribunal upheld the Commissioner's decision regarding the import of mixed copper scrap, ruling that the predominant presence of scrap with some serviceable items did not warrant confiscation or penalties. The Revenue's appeal challenging the assessment as scrap or prime goods was dismissed, emphasizing the need for proper notice and recording of submissions during adjudication. The Tribunal reviewed the order under Section 129D(1) of the Customs Act, 1962, directing the department to provide relevant pages for the respondents' examination regarding alleged misdeclaration and suppression of value in the importation. Case-Laws Customs Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93680