https://www.taxtmi.com/caselaws?id=261826 The imported CR/HR coils were treated as "other alloy steel" under Chapter Note 1(f) because the presence of any one qualifying element at or above the prescribed threshold is sufficient; the interpretation that each element must independently meet the threshold was rejected. On that basis, the coils were outside the exemption notification. Misdeclaration supported demand of duty, interest, confiscation and penalty on the importer. Redemption fine was held unsustainable because the goods were not physically available, and the CHA's penalty was set aside because no independent culpability was established. en-us Fri, 26 Sep 2014 00:00:00 +0530 Thu, 23 Jul 2015 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261826 The imported CR/HR coils were treated as "other alloy steel" under Chapter Note 1(f) because the presence of any one qualifying element at or above the prescribed threshold is sufficient; the interpretation that each element must independently meet the threshold was rejected. On that basis, the coils were outside the exemption notification. Misdeclaration supported demand of duty, interest, confiscation and penalty on the importer. Redemption fine was held unsustainable because the goods were not physically available, and the CHA's penalty was set aside because no independent culpability was established. Case-Laws Customs Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261826