https://www.taxtmi.com/caselaws?id=101638 Imported goods declared as brass scrap were found to be brass dross, but the record did not clearly establish the chemical findings or lead content. Given the procedural difficulty of conditional release for home consumption and the expenses already incurred on demurrage and outward freight, reshipment was accepted and no fine in lieu of confiscation was imposed. Penalty was also set aside because the record did not disclose mala fide intent, and the higher duty implication from the declared goods alone did not justify penal action. en-us Wed, 16 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101638 Imported goods declared as brass scrap were found to be brass dross, but the record did not clearly establish the chemical findings or lead content. Given the procedural difficulty of conditional release for home consumption and the expenses already incurred on demurrage and outward freight, reshipment was accepted and no fine in lieu of confiscation was imposed. Penalty was also set aside because the record did not disclose mala fide intent, and the higher duty implication from the declared goods alone did not justify penal action. Case-Laws Customs Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101638