https://www.taxtmi.com/caselaws?id=359705 The Tribunal ruled in favor of the appellant in a case concerning the classification of imported goods under the Customs Tariff heading. The goods were correctly declared as heavy melting scrap, not misdeclared or secondhand goods. The Tribunal found the value enhancement by the Revenue arbitrary and unjustified, setting aside the impugned order and allowing the appeal due to serious infirmities in the decision-making process. en-us Wed, 18 Apr 2018 00:00:00 +0530 Tue, 13 Nov 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359705 The Tribunal ruled in favor of the appellant in a case concerning the classification of imported goods under the Customs Tariff heading. The goods were correctly declared as heavy melting scrap, not misdeclared or secondhand goods. The Tribunal found the value enhancement by the Revenue arbitrary and unjustified, setting aside the impugned order and allowing the appeal due to serious infirmities in the decision-making process. Case-Laws Customs Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359705