https://www.taxtmi.com/caselaws?id=770882 Court dismissed a customs dispute concerning polyurethane foam import classification. The SC determined the imported goods were waste/scrap (CTI 39159063), not primary form material, based on physical examination and regulatory circulars. The seizure under Section 110 of Customs Act was deemed lawful, as the goods constituted restricted imports. Petitioner's challenge was rejected, confirming respondents' classification and seizure actions. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770882 Court dismissed a customs dispute concerning polyurethane foam import classification. The SC determined the imported goods were waste/scrap (CTI 39159063), not primary form material, based on physical examination and regulatory circulars. The seizure under Section 110 of Customs Act was deemed lawful, as the goods constituted restricted imports. Petitioner's challenge was rejected, confirming respondents' classification and seizure actions. Case-Laws Customs Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770882