https://www.taxtmi.com/caselaws?id=436330 The Tribunal ruled in favor of the appellants, finding no evidence to support the department's allegations of mis-declaration and classifying the imported goods as re-rollable scrap under CTH 7204. The appellants were deemed eligible for exemption under Notification No. 21/2002-Cus, and the seizure and confiscation were deemed invalid. The Tribunal also rejected the department's claim of enhanced assessable value, citing lack of evidence. Import policy compliance was confirmed, allowing the goods to be imported at Kandla Port. The impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Thu, 06 Apr 2023 00:00:00 +0530 Tue, 11 Apr 2023 09:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436330 The Tribunal ruled in favor of the appellants, finding no evidence to support the department's allegations of mis-declaration and classifying the imported goods as re-rollable scrap under CTH 7204. The appellants were deemed eligible for exemption under Notification No. 21/2002-Cus, and the seizure and confiscation were deemed invalid. The Tribunal also rejected the department's claim of enhanced assessable value, citing lack of evidence. Import policy compliance was confirmed, allowing the goods to be imported at Kandla Port. The impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Customs Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436330