https://www.taxtmi.com/caselaws?id=796935 Transaction value for declared brass scrap cannot be enhanced under the identical-goods valuation method without particulars or documentary evidence of contemporaneous imports of identical goods. Tariff coverage and applicable specifications did not exclude the imported tubes from brass scrap merely because of their length or uniformity, while the departmental assessment conflicted with expert findings on serviceability. Confiscation, redemption fine and penalty for misdeclaration require reliable proof that the goods were serviceable pipes rather than rejected or discarded scrap. Unsupported visual inspection cannot displace contrary expert material; consequently, the differential-duty demand and related confiscatory and penal consequences were unsustainable. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796935 Transaction value for declared brass scrap cannot be enhanced under the identical-goods valuation method without particulars or documentary evidence of contemporaneous imports of identical goods. Tariff coverage and applicable specifications did not exclude the imported tubes from brass scrap merely because of their length or uniformity, while the departmental assessment conflicted with expert findings on serviceability. Confiscation, redemption fine and penalty for misdeclaration require reliable proof that the goods were serviceable pipes rather than rejected or discarded scrap. Unsupported visual inspection cannot displace contrary expert material; consequently, the differential-duty demand and related confiscatory and penal consequences were unsustainable. Case-Laws Customs Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796935