https://www.taxtmi.com/caselaws?id=356859 Imported goods declared as heavy melting scrap were found on departmental examination to be reusable TMT rods of varying lengths and thickness. In the absence of evidence displacing that factual finding, the misdescription in the bills of entry and the resulting differential duty liability were sustained. Although the import was misdeclared, the importer had ordered scrap and comparable Tribunal relief supported moderation of the sanctions. Redemption fine and penalty were considered excessive and reduced. The applicable principle is that examination-based misdescription may justify differential duty, while redemption fine and penalty must remain proportionate to the circumstances. en-us Tue, 19 Dec 2017 00:00:00 +0530 Wed, 14 Mar 2018 06:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356859 Imported goods declared as heavy melting scrap were found on departmental examination to be reusable TMT rods of varying lengths and thickness. In the absence of evidence displacing that factual finding, the misdescription in the bills of entry and the resulting differential duty liability were sustained. Although the import was misdeclared, the importer had ordered scrap and comparable Tribunal relief supported moderation of the sanctions. Redemption fine and penalty were considered excessive and reduced. The applicable principle is that examination-based misdescription may justify differential duty, while redemption fine and penalty must remain proportionate to the circumstances. Case-Laws Customs Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356859