https://www.taxtmi.com/caselaws?id=104339 The tribunal upheld the confiscation of imported scrap under Section 111(m) of the Customs Act, 1962, due to the presence of undeclared copper scrap alongside brass scrap. It dismissed the appeal, rejecting arguments of mis-declaration and lack of knowledge, emphasizing the need for importer inquiry into supplier errors. The tribunal affirmed the difference in value and market recognition of copper and brass scrap, justifying the application of Section 111(m) despite both falling under the same tariff heading. The decision focused on classification, mis-declaration, and penalty imposition, ultimately supporting the original authority's order. en-us Fri, 31 May 1996 00:00:00 +0530 Tue, 28 Feb 2012 17:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104339 The tribunal upheld the confiscation of imported scrap under Section 111(m) of the Customs Act, 1962, due to the presence of undeclared copper scrap alongside brass scrap. It dismissed the appeal, rejecting arguments of mis-declaration and lack of knowledge, emphasizing the need for importer inquiry into supplier errors. The tribunal affirmed the difference in value and market recognition of copper and brass scrap, justifying the application of Section 111(m) despite both falling under the same tariff heading. The decision focused on classification, mis-declaration, and penalty imposition, ultimately supporting the original authority's order. Case-Laws Customs Fri, 31 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104339