https://www.taxtmi.com/caselaws?id=94454 Excess quantity found on post-assessment verification of imported heavy melting scrap was treated as a procedural issue where the Bill of Entry matched the supplier's documents and no mala fides were shown. The commentary notes that confiscation was not finally rejected on that ground alone, but the matter required reconsideration in light of the surrounding facts. For the exemption claim under Notification No. 11/97-Cus, denial solely because an end-use undertaking was not furnished for the excess portion was considered unjust where the goods were otherwise of the same character and potentially eligible. The exemption issue and redemption fine were remanded for de novo adjudication, with liberty to prove end use by certification and verification. en-us Tue, 07 Sep 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94454 Excess quantity found on post-assessment verification of imported heavy melting scrap was treated as a procedural issue where the Bill of Entry matched the supplier's documents and no mala fides were shown. The commentary notes that confiscation was not finally rejected on that ground alone, but the matter required reconsideration in light of the surrounding facts. For the exemption claim under Notification No. 11/97-Cus, denial solely because an end-use undertaking was not furnished for the excess portion was considered unjust where the goods were otherwise of the same character and potentially eligible. The exemption issue and redemption fine were remanded for de novo adjudication, with liberty to prove end use by certification and verification. Case-Laws Customs Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94454