https://www.taxtmi.com/caselaws?id=368145 The tribunal upheld the first appellate authority's finding on the classification of imported goods as prime goods instead of scrap, emphasizing the importance of proper declaration and certainty of tax. The imposition of anti-dumping duty and confiscation for non-compliance with compulsory registration and BIS certification requirements were set aside due to procedural irregularities, with the tribunal directing a fresh consideration by the original authority to ensure adherence to principles of natural justice and accurate classification of goods. en-us Wed, 26 Sep 2018 00:00:00 +0530 Sat, 22 Feb 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368145 The tribunal upheld the first appellate authority's finding on the classification of imported goods as prime goods instead of scrap, emphasizing the importance of proper declaration and certainty of tax. The imposition of anti-dumping duty and confiscation for non-compliance with compulsory registration and BIS certification requirements were set aside due to procedural irregularities, with the tribunal directing a fresh consideration by the original authority to ensure adherence to principles of natural justice and accurate classification of goods. Case-Laws Customs Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368145