https://www.taxtmi.com/caselaws?id=341046 Imported goods described in the invoice and supporting documents as defective, rejected non-alloy steel sheets with tin coating were not proved to be tin plate waste or tin plate misprints. The chemical examiner's report supported the declared description and showed visible imperfections, so the Department's basis for treating the goods as waste, requiring a licence, and applying restricted-port import rules was unsustainable. The Department also failed to justify re-description or the proposed value enhancement from USD 190 per MT to USD 465 per MT. As a result, the confiscation, redemption fine and penalty could not be maintained. en-us Fri, 07 Oct 2016 00:00:00 +0530 Sat, 01 Apr 2017 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341046 Imported goods described in the invoice and supporting documents as defective, rejected non-alloy steel sheets with tin coating were not proved to be tin plate waste or tin plate misprints. The chemical examiner's report supported the declared description and showed visible imperfections, so the Department's basis for treating the goods as waste, requiring a licence, and applying restricted-port import rules was unsustainable. The Department also failed to justify re-description or the proposed value enhancement from USD 190 per MT to USD 465 per MT. As a result, the confiscation, redemption fine and penalty could not be maintained. Case-Laws Customs Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341046