https://www.taxtmi.com/caselaws?id=120948 The Tribunal allowed the appeal, ruling that the confiscation of goods and imposition of penalty on the appellants for mis-declaration of imported Brass Scrap 'Honey Grade' were not justified. The assessment of duty based on tariff value fixed by the Government of India was accepted, and the presence of zinc and iron traces in the scrap did not warrant confiscation or penalty. The Tribunal emphasized that mis-declaration is not intended when goods are assessed at tariff value, leading to the decision in favor of the appellants. en-us Thu, 08 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120948 The Tribunal allowed the appeal, ruling that the confiscation of goods and imposition of penalty on the appellants for mis-declaration of imported Brass Scrap 'Honey Grade' were not justified. The assessment of duty based on tariff value fixed by the Government of India was accepted, and the presence of zinc and iron traces in the scrap did not warrant confiscation or penalty. The Tribunal emphasized that mis-declaration is not intended when goods are assessed at tariff value, leading to the decision in favor of the appellants. Case-Laws Customs Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120948