https://www.taxtmi.com/caselaws?id=128109 The Tribunal ruled in favor of the appellant in a case concerning the mis-declaration of imported goods as Heavy Melting Scrap when they were actually old automobile vehicles and parts. The Tribunal determined that the goods were old, used, and discarded, supporting their classification as scrap. Without expert opinion confirming serviceability, the goods were to be treated as scrap. The appellant's request for mutilation further indicated the goods were waste and scrap. Consequently, the Tribunal set aside the confiscation and penalties, allowing the appeals with consequential relief. en-us Tue, 04 Aug 2009 00:00:00 +0530 Thu, 28 Mar 2013 17:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128109 The Tribunal ruled in favor of the appellant in a case concerning the mis-declaration of imported goods as Heavy Melting Scrap when they were actually old automobile vehicles and parts. The Tribunal determined that the goods were old, used, and discarded, supporting their classification as scrap. Without expert opinion confirming serviceability, the goods were to be treated as scrap. The appellant's request for mutilation further indicated the goods were waste and scrap. Consequently, the Tribunal set aside the confiscation and penalties, allowing the appeals with consequential relief. Case-Laws Customs Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128109