https://www.taxtmi.com/caselaws?id=97475 Imported tinplate consignments were treated as prime-like material rather than tinplate waste or seconds because examination was supported by technical literature and ISI specifications, and the import policy description was not satisfied. On that basis, confiscation under the customs and import control framework was upheld. The redemption fine was nevertheless moderated for compliant actual users, as no penalty had been imposed and the goods were not shown to have been sold in the market. The confiscatory consequence was preserved, but the fine was reduced where mitigating factors justified partial relief. en-us Thu, 04 Nov 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97475 Imported tinplate consignments were treated as prime-like material rather than tinplate waste or seconds because examination was supported by technical literature and ISI specifications, and the import policy description was not satisfied. On that basis, confiscation under the customs and import control framework was upheld. The redemption fine was nevertheless moderated for compliant actual users, as no penalty had been imposed and the goods were not shown to have been sold in the market. The confiscatory consequence was preserved, but the fine was reduced where mitigating factors justified partial relief. Case-Laws Customs Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97475