https://www.taxtmi.com/caselaws?id=124174 The Appellate Tribunal CESTAT, AHMEDABAD, dismissed the Revenue's appeal regarding the mis-declaration of imported goods from Mix Metal Scrap to Brass scrap. The Tribunal found that the mis-declaration was unintentional and stemmed from a misunderstanding, with no deliberate intention to evade duty. As both types of goods were freely importable, confiscation under Section 111(d) of the Customs Act, 1962, was not justified. The appeal was dismissed due to lack of merit, as there was no substantiated misdeclaration of value, and the use of contemporaneous import data for assessment was emphasized. en-us Tue, 16 Jan 2007 00:00:00 +0530 Wed, 26 Sep 2012 13:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124174 The Appellate Tribunal CESTAT, AHMEDABAD, dismissed the Revenue's appeal regarding the mis-declaration of imported goods from Mix Metal Scrap to Brass scrap. The Tribunal found that the mis-declaration was unintentional and stemmed from a misunderstanding, with no deliberate intention to evade duty. As both types of goods were freely importable, confiscation under Section 111(d) of the Customs Act, 1962, was not justified. The appeal was dismissed due to lack of merit, as there was no substantiated misdeclaration of value, and the use of contemporaneous import data for assessment was emphasized. Case-Laws Customs Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124174