https://www.taxtmi.com/caselaws?id=122159 The Tribunal held that the Board's instructions were binding on Customs authorities, requiring the benefit of a customs notification based on end-use for mixed imports of scrap. The Tribunal found the rejection of the end-use certificate unjustified, stating that the scrap should be treated as melting scrap. Confiscation and penalties imposed by the Commissioner were upheld, with the goods valued at US $230 per MT for plate cuttings and US $207 per MT for coils. The Tribunal allowed the appeal in part, granting the benefit of the end-use certificate and Notification No. 11/97-Cus. to the importer. en-us Thu, 30 Nov 2006 00:00:00 +0530 Thu, 09 Aug 2012 10:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122159 The Tribunal held that the Board's instructions were binding on Customs authorities, requiring the benefit of a customs notification based on end-use for mixed imports of scrap. The Tribunal found the rejection of the end-use certificate unjustified, stating that the scrap should be treated as melting scrap. Confiscation and penalties imposed by the Commissioner were upheld, with the goods valued at US $230 per MT for plate cuttings and US $207 per MT for coils. The Tribunal allowed the appeal in part, granting the benefit of the end-use certificate and Notification No. 11/97-Cus. to the importer. Case-Laws Customs Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122159