https://www.taxtmi.com/caselaws?id=125399 Imported copper scrap was found to correspond to Birch grade rather than Dream grade, and the challenge to sampling was rejected. On that basis, the enhanced valuation under Rule 8 of the Customs Valuation Rules, 1988 was sustained because Birch grade scrap did not permit further grading into prime and second grade for valuation purposes. Confiscation was also upheld on the same footing. The penalty was reduced in light of the overall circumstances, with the appellate forum limiting relief to that extent while leaving the substantive findings on classification, valuation, and confiscation undisturbed. en-us Thu, 11 Dec 2008 00:00:00 +0530 Tue, 23 Oct 2012 17:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125399 Imported copper scrap was found to correspond to Birch grade rather than Dream grade, and the challenge to sampling was rejected. On that basis, the enhanced valuation under Rule 8 of the Customs Valuation Rules, 1988 was sustained because Birch grade scrap did not permit further grading into prime and second grade for valuation purposes. Confiscation was also upheld on the same footing. The penalty was reduced in light of the overall circumstances, with the appellate forum limiting relief to that extent while leaving the substantive findings on classification, valuation, and confiscation undisturbed. Case-Laws Customs Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125399