https://www.taxtmi.com/caselaws?id=398833 Classification of the imported goods remained disputed between copper waste and scrap and heavy melting steel scrap, with one view holding that the proposed copper classification was unsupported by composition reports and that the declared classification could not be displaced, while another view considered the test material insufficient and favoured further adjudication after re-test. Valuation was also contested, as one view said the declared value could not be rejected on the existing test report and circular without establishing that transaction value was unacceptable, while the other considered reconsideration necessary after proper re-test. The penalty on the director was set aside for want of sufficient evidence of concealment or deliberate misdeclaration, and the core classification and valuation issues were referred because the members differed on the proper course. en-us Fri, 11 Sep 2020 00:00:00 +0530 Fri, 25 Sep 2020 09:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398833 Classification of the imported goods remained disputed between copper waste and scrap and heavy melting steel scrap, with one view holding that the proposed copper classification was unsupported by composition reports and that the declared classification could not be displaced, while another view considered the test material insufficient and favoured further adjudication after re-test. Valuation was also contested, as one view said the declared value could not be rejected on the existing test report and circular without establishing that transaction value was unacceptable, while the other considered reconsideration necessary after proper re-test. The penalty on the director was set aside for want of sufficient evidence of concealment or deliberate misdeclaration, and the core classification and valuation issues were referred because the members differed on the proper course. Case-Laws Customs Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398833