https://www.taxtmi.com/caselaws?id=53482 The Tribunal allowed the appeal against the Commissioner of Customs' decision to confiscate goods declared as "Silicon Electrical Steel Strip Scrap." The Tribunal found that the goods were scrap originating from dismantled transformers, distinct from defective goods. It was noted that expert opinions should not be generalized across different consignments, especially for varied items like scrap. The impugned order was set aside, and the goods were to be released to the appellants, with duty payment based on the declared scrap value. en-us Thu, 04 Nov 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53482 The Tribunal allowed the appeal against the Commissioner of Customs' decision to confiscate goods declared as "Silicon Electrical Steel Strip Scrap." The Tribunal found that the goods were scrap originating from dismantled transformers, distinct from defective goods. It was noted that expert opinions should not be generalized across different consignments, especially for varied items like scrap. The impugned order was set aside, and the goods were to be released to the appellants, with duty payment based on the declared scrap value. Case-Laws Customs Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53482