https://www.taxtmi.com/caselaws?id=796939 A Customs Broker's acceptance of examination findings does not bind an importer on classification or valuation unless the broker has authority to act for the importer. Attendance by the broker and a Chartered Engineer at examination does not itself establish the importer's presence or acceptance, and treating it as such breaches natural justice. Reclassification and revaluation require reliable evidentiary support, including appropriate specialist opinion, testing or market enquiry where the goods' nature is disputed. Where alleged steel coils were claimed to be damaged scrap intended for melting and the claim was not disproved, misdeclaration, confiscation, redemption fine and penalty were unsustainable. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796939 A Customs Broker's acceptance of examination findings does not bind an importer on classification or valuation unless the broker has authority to act for the importer. Attendance by the broker and a Chartered Engineer at examination does not itself establish the importer's presence or acceptance, and treating it as such breaches natural justice. Reclassification and revaluation require reliable evidentiary support, including appropriate specialist opinion, testing or market enquiry where the goods' nature is disputed. Where alleged steel coils were claimed to be damaged scrap intended for melting and the claim was not disproved, misdeclaration, confiscation, redemption fine and penalty were unsustainable. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796939