https://www.taxtmi.com/caselaws?id=49953 The Tribunal upheld the Commissioner's decision to vacate the seizure and drop charges against the importer, ordering the mutilation of goods at the importer's expense within Customs supervision. The goods declared as Heavy Melting Scrap Grade I were found to include old automobile diesel engines and engine blocks, leading to suspicion of misdeclaration. Despite the Revenue's arguments of intentional misdeclaration, the Tribunal sided with the importer, considering expert opinions and regular submission of certificates, ultimately rejecting the appeal and disposing of Cross Objections accordingly. en-us Wed, 30 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49953 The Tribunal upheld the Commissioner's decision to vacate the seizure and drop charges against the importer, ordering the mutilation of goods at the importer's expense within Customs supervision. The goods declared as Heavy Melting Scrap Grade I were found to include old automobile diesel engines and engine blocks, leading to suspicion of misdeclaration. Despite the Revenue's arguments of intentional misdeclaration, the Tribunal sided with the importer, considering expert opinions and regular submission of certificates, ultimately rejecting the appeal and disposing of Cross Objections accordingly. Case-Laws Customs Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49953