https://www.taxtmi.com/caselaws?id=121763 The Tribunal granted waiver of predeposit and stay of recovery for penalty amounts imposed on appellants for mis-declaration and mis-classification of imported 'non-alloy steel skull scrap' with 'slag' content, allowing unconditional clearance based on importer's declaration. The Tribunal found the item should have been classified under Heading 72.04 without the 'slag'. It noted the distinction between 'skull scrap' and 'scull scrap', granting relief due to factual errors and technical evidence presented. An expedited appeal disposal was scheduled to address the unjustifiable withholding of part of the consignment promptly. en-us Wed, 30 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 12:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121763 The Tribunal granted waiver of predeposit and stay of recovery for penalty amounts imposed on appellants for mis-declaration and mis-classification of imported 'non-alloy steel skull scrap' with 'slag' content, allowing unconditional clearance based on importer's declaration. The Tribunal found the item should have been classified under Heading 72.04 without the 'slag'. It noted the distinction between 'skull scrap' and 'scull scrap', granting relief due to factual errors and technical evidence presented. An expedited appeal disposal was scheduled to address the unjustifiable withholding of part of the consignment promptly. Case-Laws Customs Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121763