https://www.taxtmi.com/caselaws?id=52549 Imported iron and steel scrap was not treated as misdeclared merely because the consignment contained some serviceable-looking pieces, since scrap may naturally include rods, pipes, sheets or angles and the importer was an actual user bringing material for melting in its factory. On the facts recorded, there was no showing that the goods were purchased as manufactured articles or that the declaration was false. The misdeclaration charge therefore failed, and the confiscation and penalties were set aside, while valuation and assessment were left undisturbed. en-us Tue, 16 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52549 Imported iron and steel scrap was not treated as misdeclared merely because the consignment contained some serviceable-looking pieces, since scrap may naturally include rods, pipes, sheets or angles and the importer was an actual user bringing material for melting in its factory. On the facts recorded, there was no showing that the goods were purchased as manufactured articles or that the declaration was false. The misdeclaration charge therefore failed, and the confiscation and penalties were set aside, while valuation and assessment were left undisturbed. Case-Laws Customs Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52549