https://www.taxtmi.com/caselaws?id=369607 Chartered Engineer reports based only on visual examination by non-metallurgical persons were found insufficient to displace the importer's declared description of goods. In the absence of sample testing or laboratory examination, the departmental classification could not be sustained and the declared classification was accepted. A direction to mutilate the goods before release was also unsustainable because no reliable basis for treating them as misdeclared goods was established and no enabling support was shown on the facts. As the declared description stood accepted, redemption fine and penalty linked to confiscation failed, and the impugned order was set aside with release of the goods directed. en-us Fri, 26 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369607 Chartered Engineer reports based only on visual examination by non-metallurgical persons were found insufficient to displace the importer's declared description of goods. In the absence of sample testing or laboratory examination, the departmental classification could not be sustained and the declared classification was accepted. A direction to mutilate the goods before release was also unsustainable because no reliable basis for treating them as misdeclared goods was established and no enabling support was shown on the facts. As the declared description stood accepted, redemption fine and penalty linked to confiscation failed, and the impugned order was set aside with release of the goods directed. Case-Laws Customs Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369607