https://www.taxtmi.com/caselaws?id=98199 Imported goods described as scrap were found, on chemical testing and surrounding evidence, to be prime solder alloy ingots cut to resemble scrap. They were therefore classifiable under Heading 7803.00 of the Customs Tariff Act, 1975 and liable to confiscation for misdeclaration. The declared value was also rejected because invoice evidence showed a higher correct CIF value, so enhancement was justified. Deliberate concealment of the true description and value supported the imposition of penalty under the Customs Act, 1962. The adjudicating order was set aside, but the findings on misdeclaration, confiscation, enhanced valuation, and penalty were sustained. en-us Tue, 25 Apr 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98199 Imported goods described as scrap were found, on chemical testing and surrounding evidence, to be prime solder alloy ingots cut to resemble scrap. They were therefore classifiable under Heading 7803.00 of the Customs Tariff Act, 1975 and liable to confiscation for misdeclaration. The declared value was also rejected because invoice evidence showed a higher correct CIF value, so enhancement was justified. Deliberate concealment of the true description and value supported the imposition of penalty under the Customs Act, 1962. The adjudicating order was set aside, but the findings on misdeclaration, confiscation, enhanced valuation, and penalty were sustained. Case-Laws Customs Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98199