https://www.taxtmi.com/caselaws?id=4550 Aluminium scrap declared as "Trump" grade was found on examination to be unserviceable aluminium wheels falling under ISRI grade "Troma", and the importer's own partner ed that classification. Because "Troma" grade was not freely importable under Exim Code 7602 of the ITC(HS) classification read with the Foreign Trade Policy 2004-09 and the Foreign Trade (Development and Regulation) Act, 1992, the import was contrary to the applicable policy. The unchallenged examination reports supported misdeclaration, so confiscation was justified, and the redemption fine and penalty were maintained as proportionate to the consignments. en-us Mon, 21 Jan 2008 00:00:00 +0530 Sat, 12 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4550 Aluminium scrap declared as "Trump" grade was found on examination to be unserviceable aluminium wheels falling under ISRI grade "Troma", and the importer's own partner ed that classification. Because "Troma" grade was not freely importable under Exim Code 7602 of the ITC(HS) classification read with the Foreign Trade Policy 2004-09 and the Foreign Trade (Development and Regulation) Act, 1992, the import was contrary to the applicable policy. The unchallenged examination reports supported misdeclaration, so confiscation was justified, and the redemption fine and penalty were maintained as proportionate to the consignments. Case-Laws Customs Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4550