https://www.taxtmi.com/caselaws?id=35408 The Tribunal upheld the misdeclaration of imported goods as nails instead of heavy melting scrap, leading to the confiscation of the goods and reassessment of duty. The Tribunal also supported the Commissioner's valuation methodology based on similar goods' import values and raw material costs, resulting in the dismissal of the appeals. en-us Fri, 18 Jul 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35408 The Tribunal upheld the misdeclaration of imported goods as nails instead of heavy melting scrap, leading to the confiscation of the goods and reassessment of duty. The Tribunal also supported the Commissioner's valuation methodology based on similar goods' import values and raw material costs, resulting in the dismissal of the appeals. Case-Laws Customs Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35408