https://www.taxtmi.com/caselaws?id=360123 Imported goods were examined at the port of import, and consistent expert evidence supported the view that they were new and unused grinding media balls rather than alloy steel melting scrap. The pre-inspection certificate from the port of origin was given less weight, while the chemical test report did not resolve whether the goods were new or old and the appellant's supporting expert retracted his earlier opinion in cross-examination. On that basis, the goods were reclassified under the relevant customs tariff chapter, the declaration in the import documents was treated as incorrect, and the resulting misdeclaration, duty demand, confiscation and penalties were upheld. en-us Tue, 08 May 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360123 Imported goods were examined at the port of import, and consistent expert evidence supported the view that they were new and unused grinding media balls rather than alloy steel melting scrap. The pre-inspection certificate from the port of origin was given less weight, while the chemical test report did not resolve whether the goods were new or old and the appellant's supporting expert retracted his earlier opinion in cross-examination. On that basis, the goods were reclassified under the relevant customs tariff chapter, the declaration in the import documents was treated as incorrect, and the resulting misdeclaration, duty demand, confiscation and penalties were upheld. Case-Laws Customs Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360123