https://www.taxtmi.com/caselaws?id=125856 The Tribunal dismissed the rectification request concerning the levy of additional customs duty on brass scrap, determining that brass scrap is a manufactured item subject to duty. However, in the case of confiscation under Section 111(O) of the Customs Act, 1962, the Tribunal acknowledged the appellants' argument regarding duty payments for two consignments and remanded the case for reassessment of duty liability and potential penalties. The authority was directed to consider the duty already paid and determine any outstanding balance due. The rectification application was disposed of with these instructions. en-us Wed, 04 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125856 The Tribunal dismissed the rectification request concerning the levy of additional customs duty on brass scrap, determining that brass scrap is a manufactured item subject to duty. However, in the case of confiscation under Section 111(O) of the Customs Act, 1962, the Tribunal acknowledged the appellants' argument regarding duty payments for two consignments and remanded the case for reassessment of duty liability and potential penalties. The authority was directed to consider the duty already paid and determine any outstanding balance due. The rectification application was disposed of with these instructions. Case-Laws Customs Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125856