https://www.taxtmi.com/caselaws?id=97570 Imported heavy melting scrap may be mutilated by melting where serviceable material is found only on physical examination, no prior knowledge or preconcert is shown, and the request is made at the first practical stage after notice and hearing. The timing of the request is relevant, but a belated request does not by itself defeat relief where the importer was unaware of the defect. On proof that the scrap was consumed in manufacture and the end-use condition under the notification regime was satisfied, further duty recovery and confiscatory consequences were not warranted; the Commissioner's order was therefore sustained. en-us Fri, 28 Jul 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97570 Imported heavy melting scrap may be mutilated by melting where serviceable material is found only on physical examination, no prior knowledge or preconcert is shown, and the request is made at the first practical stage after notice and hearing. The timing of the request is relevant, but a belated request does not by itself defeat relief where the importer was unaware of the defect. On proof that the scrap was consumed in manufacture and the end-use condition under the notification regime was satisfied, further duty recovery and confiscatory consequences were not warranted; the Commissioner's order was therefore sustained. Case-Laws Customs Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97570