https://www.taxtmi.com/caselaws?id=101682 Imported copper scrap was examined for misdeclaration where laboratory testing identified some samples as coils and short wires capable of use as inductors or jumper wire. In the absence of technical evidence from the importer to rebut that report, the finding that the goods were not mere unusable scrap was sustained, with confiscation following. The enhanced assessable value was also supported by earlier imports of the same goods from the same supplier at a similar accepted value. On the facts, the monetary consequences were moderated by reducing the redemption fine and penalty. en-us Thu, 07 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101682 Imported copper scrap was examined for misdeclaration where laboratory testing identified some samples as coils and short wires capable of use as inductors or jumper wire. In the absence of technical evidence from the importer to rebut that report, the finding that the goods were not mere unusable scrap was sustained, with confiscation following. The enhanced assessable value was also supported by earlier imports of the same goods from the same supplier at a similar accepted value. On the facts, the monetary consequences were moderated by reducing the redemption fine and penalty. Case-Laws Customs Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101682