https://www.taxtmi.com/caselaws?id=787722 Imported cargo declared as heavy melting scrap was treated by Revenue as old and used gas cut drill pipes, but the Tribunal held that the nature and serviceability of the goods had not been proved by expert or chartered engineer evidence, and departmental officers could not conclusively determine that issue themselves. It further found that the tariff note on waste and scrap required the goods to be definitely not usable as such, and Revenue had not shown that the disputed goods were serviceable in original form. In the absence of proof of misdeclaration, the restriction under the Foreign Trade Policy, confiscation, valuation enhancement, redemption fine, and penalty could not be sustained. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787722 Imported cargo declared as heavy melting scrap was treated by Revenue as old and used gas cut drill pipes, but the Tribunal held that the nature and serviceability of the goods had not been proved by expert or chartered engineer evidence, and departmental officers could not conclusively determine that issue themselves. It further found that the tariff note on waste and scrap required the goods to be definitely not usable as such, and Revenue had not shown that the disputed goods were serviceable in original form. In the absence of proof of misdeclaration, the restriction under the Foreign Trade Policy, confiscation, valuation enhancement, redemption fine, and penalty could not be sustained. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787722