https://www.taxtmi.com/caselaws?id=444900 CESTAT New Delhi dismissed the appeal involving import of brass scrap with mis-declared country of origin. Physical examination revealed goods originated from Pakistan, not UAE as declared, evidenced by Pakistani markings on bags and shipping documents showing direct routing from Karachi. The Pre-Shipment Inspection Certificate was deemed fake. HC upheld confiscation under Section 111(m) for non-correspondence with bill of entry declarations. Penalties under Sections 112(a)(ii) and 114AA were justified. Goods were reclassified under CTH 98060000 attracting 200% duty per Notification 5/2019. Re-export was permitted with redemption fine, as notification contained no express bar on re-export. en-us Tue, 26 Sep 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444900 CESTAT New Delhi dismissed the appeal involving import of brass scrap with mis-declared country of origin. Physical examination revealed goods originated from Pakistan, not UAE as declared, evidenced by Pakistani markings on bags and shipping documents showing direct routing from Karachi. The Pre-Shipment Inspection Certificate was deemed fake. HC upheld confiscation under Section 111(m) for non-correspondence with bill of entry declarations. Penalties under Sections 112(a)(ii) and 114AA were justified. Goods were reclassified under CTH 98060000 attracting 200% duty per Notification 5/2019. Re-export was permitted with redemption fine, as notification contained no express bar on re-export. Case-Laws Customs Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444900