https://www.taxtmi.com/caselaws?id=271396 Imported goods declared as heavy melting scrap were found on examination to include substantial used second-hand injection moulding machinery with residual life and reuse potential, so the HSN notes and scrap definition supported reclassification and confiscation. The challenge to confiscation was not pressed in substance, and the factual findings were upheld. On penalty under Section 112(a) of the Customs Act, the importer's status as an actual user and the long retention of goods in customs custody without redemption were treated as mitigating factors, so the full penalty was reduced on the overall facts. en-us Mon, 25 Jan 2016 00:00:00 +0530 Thu, 04 Feb 2016 07:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271396 Imported goods declared as heavy melting scrap were found on examination to include substantial used second-hand injection moulding machinery with residual life and reuse potential, so the HSN notes and scrap definition supported reclassification and confiscation. The challenge to confiscation was not pressed in substance, and the factual findings were upheld. On penalty under Section 112(a) of the Customs Act, the importer's status as an actual user and the long retention of goods in customs custody without redemption were treated as mitigating factors, so the full penalty was reduced on the overall facts. Case-Laws Customs Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271396