https://www.taxtmi.com/caselaws?id=122000 The Tribunal set aside the decision to confiscate non-conforming Aluminium scrap and impose fines, disagreeing with the lower authorities' interpretation of ISRI specifications. It ruled that the scrap, although not meeting TALAP standards, could still fall under a different ISRI category like TALDORK, not requiring an import license. The appeal succeeded based on the finding that an import license is only mandatory when the scrap is not specified at all under ISRI, leading to the reversal of the earlier decision. en-us Tue, 05 Jul 2005 00:00:00 +0530 Tue, 07 Aug 2012 18:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122000 The Tribunal set aside the decision to confiscate non-conforming Aluminium scrap and impose fines, disagreeing with the lower authorities' interpretation of ISRI specifications. It ruled that the scrap, although not meeting TALAP standards, could still fall under a different ISRI category like TALDORK, not requiring an import license. The appeal succeeded based on the finding that an import license is only mandatory when the scrap is not specified at all under ISRI, leading to the reversal of the earlier decision. Case-Laws Customs Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122000