https://www.taxtmi.com/caselaws?id=360806 The Tribunal, in the case involving mis-declaration of imported goods as scrap and the applicability of exemption notification, ruled in favor of the appellant. It held that since all documents described the goods as Heavy Melting scrap and the appellant procured the consignments based on this description, penalties for mis-declaration were unjustified. The Tribunal also found that the presence of re-rollable material did not change the nature of the goods, setting aside the impugned orders and allowing all three appeals. Confiscation was deemed unnecessary, and penalties imposed on the importer were reduced. en-us Wed, 02 May 2018 00:00:00 +0530 Wed, 23 May 2018 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360806 The Tribunal, in the case involving mis-declaration of imported goods as scrap and the applicability of exemption notification, ruled in favor of the appellant. It held that since all documents described the goods as Heavy Melting scrap and the appellant procured the consignments based on this description, penalties for mis-declaration were unjustified. The Tribunal also found that the presence of re-rollable material did not change the nature of the goods, setting aside the impugned orders and allowing all three appeals. Confiscation was deemed unnecessary, and penalties imposed on the importer were reduced. Case-Laws Customs Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360806