https://www.taxtmi.com/caselaws?id=46635 Old, rusted, pitted, perforated and repaired mild steel pipes examined by a court-appointed expert were treated as scrap rather than serviceable pipes because they had no practical utility as pipes. On that factual basis, the detention and seizure on misdescription were unjustified. The text also states that where the customs delay in release was caused by the authorities, despite requests for mutilation and provisional release, demurrage and container charges could not be imposed on the importer. The final result described is quashing of the impugned orders and release of the bank guarantees. en-us Wed, 01 May 2002 00:00:00 +0530 Tue, 10 Mar 2026 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46635 Old, rusted, pitted, perforated and repaired mild steel pipes examined by a court-appointed expert were treated as scrap rather than serviceable pipes because they had no practical utility as pipes. On that factual basis, the detention and seizure on misdescription were unjustified. The text also states that where the customs delay in release was caused by the authorities, despite requests for mutilation and provisional release, demurrage and container charges could not be imposed on the importer. The final result described is quashing of the impugned orders and release of the bank guarantees. Case-Laws Customs Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46635