https://www.taxtmi.com/caselaws?id=111695 The Tribunal found that the department failed to prove misdeclaration of imported goods by M/s. A.R.S. Metals (P) Ltd. The goods were described as scrap in shipping documents, and there was no evidence of deliberate segregation to evade customs duties. The reliance on a flawed chemical test report and visual inspection was rejected. Consequently, the goods were not liable for confiscation or penalties under the Customs Act. The Tribunal set aside the order, ruling in favor of the appellants and relieving them from further duty payment. en-us Tue, 20 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111695 The Tribunal found that the department failed to prove misdeclaration of imported goods by M/s. A.R.S. Metals (P) Ltd. The goods were described as scrap in shipping documents, and there was no evidence of deliberate segregation to evade customs duties. The reliance on a flawed chemical test report and visual inspection was rejected. Consequently, the goods were not liable for confiscation or penalties under the Customs Act. The Tribunal set aside the order, ruling in favor of the appellants and relieving them from further duty payment. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111695