https://www.taxtmi.com/caselaws?id=372352 The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the importer in a case involving mis-declaration of imported goods as melting scrap. Customs officers alleged mis-declaration, leading to confiscation, enhanced valuation, and penalties. The importer argued the goods were agreed upon as scrap, supported by relevant documents and a Supreme Court decision allowing deviations from standard classifications. The Tribunal held that mis-declaration charges based solely on visual examination were not valid if import documents described the goods as scrap. The impugned orders were set aside, and the appeal was allowed with consequential relief. en-us Tue, 20 Nov 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372352 The Appellate Tribunal CESTAT, ALLAHABAD ruled in favor of the importer in a case involving mis-declaration of imported goods as melting scrap. Customs officers alleged mis-declaration, leading to confiscation, enhanced valuation, and penalties. The importer argued the goods were agreed upon as scrap, supported by relevant documents and a Supreme Court decision allowing deviations from standard classifications. The Tribunal held that mis-declaration charges based solely on visual examination were not valid if import documents described the goods as scrap. The impugned orders were set aside, and the appeal was allowed with consequential relief. Case-Laws Customs Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372352