https://www.taxtmi.com/caselaws?id=201734 Imported goods were treated as misdeclared when examination showed complete, usable MS rounds rather than HMS scrap, and the declared invoice value for scrap was rejected on that basis. Usability, not merely length or physical form, was the relevant criterion for classification as scrap. A belated request for mutilation did not assist the importer because the discrepancy had already been detected and the goods were not shown to be waste or scrap. The confiscation, redemption fine and penalty were therefore maintained, and the relief granted to the importer was reversed. en-us Thu, 13 May 2010 00:00:00 +0530 Thu, 05 Jan 2012 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201734 Imported goods were treated as misdeclared when examination showed complete, usable MS rounds rather than HMS scrap, and the declared invoice value for scrap was rejected on that basis. Usability, not merely length or physical form, was the relevant criterion for classification as scrap. A belated request for mutilation did not assist the importer because the discrepancy had already been detected and the goods were not shown to be waste or scrap. The confiscation, redemption fine and penalty were therefore maintained, and the relief granted to the importer was reversed. Case-Laws Customs Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201734