https://www.taxtmi.com/caselaws?id=125871 The appellants imported goods declared as 'plastic scrap' but were classified as plastic bags by the department. The Commissioner redetermined the value for duty assessment. The Tribunal noted the goods appeared to be plastic bags but could not confirm if they met serviceable plastic bag specifications. The Commissioner ordered confiscation with fines and penalties. The appellants agreed to pay duty based on the Commissioner's value, provide a bank guarantee, and requested permission to mutilate the goods. The Tribunal stayed the order's operation pending duty payment and bank guarantee for provisional release of the goods, considering their potential use by municipal bodies. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 30 Oct 2012 18:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125871 The appellants imported goods declared as 'plastic scrap' but were classified as plastic bags by the department. The Commissioner redetermined the value for duty assessment. The Tribunal noted the goods appeared to be plastic bags but could not confirm if they met serviceable plastic bag specifications. The Commissioner ordered confiscation with fines and penalties. The appellants agreed to pay duty based on the Commissioner's value, provide a bank guarantee, and requested permission to mutilate the goods. The Tribunal stayed the order's operation pending duty payment and bank guarantee for provisional release of the goods, considering their potential use by municipal bodies. Case-Laws Customs Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125871