https://www.taxtmi.com/caselaws?id=368701 Import consignments found, on examination and testing, to contain goods different from those declared in the Bill of Entry, including Nickel Oxide and mixed scrap of various grades, could not claim exemption under Notification No. 93/2004-Cus. The appellant failed to show that the declaration matched the actual goods imported or that the order was contrary to law, so denial of the exemption, confiscation, and duty appropriation were sustained. The impugned order was upheld. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 12 Oct 2018 06:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368701 Import consignments found, on examination and testing, to contain goods different from those declared in the Bill of Entry, including Nickel Oxide and mixed scrap of various grades, could not claim exemption under Notification No. 93/2004-Cus. The appellant failed to show that the declaration matched the actual goods imported or that the order was contrary to law, so denial of the exemption, confiscation, and duty appropriation were sustained. The impugned order was upheld. Case-Laws Customs Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368701