https://www.taxtmi.com/caselaws?id=769500 Technical evidence showing damaged, de-shaped, rusted transformer cores fit only for remelting supported classification as metal waste and scrap under CTH 7204 49 00, not as second-hand usable CRGO sheets under CTH 7225 19 00; accordingly, the import authorisation requirement tied to heading 7225 did not apply. The declared transaction value also could not be rejected because Customs lacked cogent evidence of contemporaneous higher-value imports, related-party influence, or flow-back, so enhancement to USD 650 per MT was unsustainable. With no valid misclassification or misdeclaration, confiscation, redemption fine and penalty could not survive. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 13:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769500 Technical evidence showing damaged, de-shaped, rusted transformer cores fit only for remelting supported classification as metal waste and scrap under CTH 7204 49 00, not as second-hand usable CRGO sheets under CTH 7225 19 00; accordingly, the import authorisation requirement tied to heading 7225 did not apply. The declared transaction value also could not be rejected because Customs lacked cogent evidence of contemporaneous higher-value imports, related-party influence, or flow-back, so enhancement to USD 650 per MT was unsustainable. With no valid misclassification or misdeclaration, confiscation, redemption fine and penalty could not survive. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769500