https://www.taxtmi.com/caselaws?id=3817 Misdeclaration and waste classification must be supported by clear evidence; a test report describing cut pieces of metallic sheet with electrolytic tin plate characteristics did not establish that the goods were tin plate waste. The classification entry relied on by the authorities, by itself, also did not prove waste status. In the absence of proof of misdeclaration, enhancement of value and the consequential confiscation, redemption fine, penalty, and interest could not be sustained. The impugned order was therefore set aside and relief was granted to the assessee. en-us Thu, 15 Nov 2007 00:00:00 +0530 Sat, 03 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3817 Misdeclaration and waste classification must be supported by clear evidence; a test report describing cut pieces of metallic sheet with electrolytic tin plate characteristics did not establish that the goods were tin plate waste. The classification entry relied on by the authorities, by itself, also did not prove waste status. In the absence of proof of misdeclaration, enhancement of value and the consequential confiscation, redemption fine, penalty, and interest could not be sustained. The impugned order was therefore set aside and relief was granted to the assessee. Case-Laws Customs Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3817