https://www.taxtmi.com/caselaws?id=356324 When customs authorities seek to alter an importer's declared classification of stainless steel melting scrap, they must record and communicate the basis for the proposed reclassification and place material on record to show the declaration is incorrect. A bare rejection of the importer's description, without technical verification or expert examination, is insufficient to sustain reassessment. Where the declaration was supported by a pre-shipment inspection certificate describing the goods as scrap and no contrary expert material was shown, the attempted reclassification could not be upheld, and the importer's relief was granted. en-us Thu, 03 Aug 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356324 When customs authorities seek to alter an importer's declared classification of stainless steel melting scrap, they must record and communicate the basis for the proposed reclassification and place material on record to show the declaration is incorrect. A bare rejection of the importer's description, without technical verification or expert examination, is insufficient to sustain reassessment. Where the declaration was supported by a pre-shipment inspection certificate describing the goods as scrap and no contrary expert material was shown, the attempted reclassification could not be upheld, and the importer's relief was granted. Case-Laws Customs Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356324