https://www.taxtmi.com/caselaws?id=781755 CESTAT Chandigarh (AT) held that allegations of mis-declaration of quantity and quality of imported heavy melting scrap were unsustainable. The marginal difference in quantity was attributable to weighment variations, and the importers had opted for first check, declaring the consignment as per documents. The Chartered Engineer's report confirmed the goods as re-rollable scrap, and there was no evidence that the goods were used as such or that any differential value was paid to the foreign supplier. Consequently, mis-declaration and under-valuation were not established. The appeal was allowed partly by setting aside redemption fine and penalty. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781755 CESTAT Chandigarh (AT) held that allegations of mis-declaration of quantity and quality of imported heavy melting scrap were unsustainable. The marginal difference in quantity was attributable to weighment variations, and the importers had opted for first check, declaring the consignment as per documents. The Chartered Engineer's report confirmed the goods as re-rollable scrap, and there was no evidence that the goods were used as such or that any differential value was paid to the foreign supplier. Consequently, mis-declaration and under-valuation were not established. The appeal was allowed partly by setting aside redemption fine and penalty. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781755