https://www.taxtmi.com/caselaws?id=339323 Import documents consistently described the consignment as heavy melting scrap, and the examination revealed used, dead and rusted empty cartridges or artillery shells with no reliable proof of concealment or conscious misdeclaration. On that factual basis, the tribunal held that confiscation of the goods and of the scrap used as packing material, together with consequential penalties, was not sustainable under customs law. The impugned confiscation order and penalties were therefore set aside, and the appeals succeeded in full. en-us Fri, 27 Jan 2017 00:00:00 +0530 Thu, 09 Mar 2017 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339323 Import documents consistently described the consignment as heavy melting scrap, and the examination revealed used, dead and rusted empty cartridges or artillery shells with no reliable proof of concealment or conscious misdeclaration. On that factual basis, the tribunal held that confiscation of the goods and of the scrap used as packing material, together with consequential penalties, was not sustainable under customs law. The impugned confiscation order and penalties were therefore set aside, and the appeals succeeded in full. Case-Laws Customs Fri, 27 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339323