https://www.taxtmi.com/caselaws?id=121013 Conflicting laboratory reports on imported material supported treating the consignment as synthetic waste rather than prime acrylic tow, with the importer given the benefit of doubt because the goods showed crimp and assorted denier and were directed to be cleared after mutilation. Assessable value could not be enhanced by comparing that consignment with uniform-denier goods, since valuation must be based on materially similar goods. Anti-dumping duty could be levied only through a Central Government notification in the official gazette, so circulars could not substitute for the statutory mode of levy. The reduced redemption fine and penalty were upheld because the appellate authority had already considered the excess weight, detention period, and mitigating circumstances. en-us Mon, 05 Mar 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121013 Conflicting laboratory reports on imported material supported treating the consignment as synthetic waste rather than prime acrylic tow, with the importer given the benefit of doubt because the goods showed crimp and assorted denier and were directed to be cleared after mutilation. Assessable value could not be enhanced by comparing that consignment with uniform-denier goods, since valuation must be based on materially similar goods. Anti-dumping duty could be levied only through a Central Government notification in the official gazette, so circulars could not substitute for the statutory mode of levy. The reduced redemption fine and penalty were upheld because the appellate authority had already considered the excess weight, detention period, and mitigating circumstances. Case-Laws Customs Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121013