https://www.taxtmi.com/caselaws?id=198655 The Tribunal upheld the imposition of duty on misdeclared goods, rejecting the appellant's claim of non-alloy heavy metal scraps. The unfavorable test report for the first lot stood, leading to confiscation and penalties under the Customs Act for smuggling. The appeal was dismissed, emphasizing the significance of accurate declaration and the repercussions of misdeclaration under customs laws. en-us Thu, 09 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198655 The Tribunal upheld the imposition of duty on misdeclared goods, rejecting the appellant's claim of non-alloy heavy metal scraps. The unfavorable test report for the first lot stood, leading to confiscation and penalties under the Customs Act for smuggling. The appeal was dismissed, emphasizing the significance of accurate declaration and the repercussions of misdeclaration under customs laws. Case-Laws Customs Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198655