https://www.taxtmi.com/caselaws?id=96429 Contemporaneous mahazar and examination report prepared on spot inspection were accepted as reliable evidence where the importer had not sought cross-examination or raised a timely objection; the belated challenge at the appellate stage failed. The goods were found to be aluminium frames in rectangular form, not waste and scrap, so the declaration in the bill of entry was incorrect and amounted to misdeclaration. On that factual basis, the goods were reclassified under the proper heading, denied OGL benefit, found to require a licence, and the short levy and penalty were sustained. The appeal failed in full. en-us Wed, 27 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96429 Contemporaneous mahazar and examination report prepared on spot inspection were accepted as reliable evidence where the importer had not sought cross-examination or raised a timely objection; the belated challenge at the appellate stage failed. The goods were found to be aluminium frames in rectangular form, not waste and scrap, so the declaration in the bill of entry was incorrect and amounted to misdeclaration. On that factual basis, the goods were reclassified under the proper heading, denied OGL benefit, found to require a licence, and the short levy and penalty were sustained. The appeal failed in full. Case-Laws Customs Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96429