https://www.taxtmi.com/caselaws?id=53889 The Tribunal set aside the Commissioner's order confiscating goods as Lady/Lace Brass Scrap instead of Honey grade Brass Scrap under the Customs Act. The penalty imposed on the importer was deemed unjustified as the goods, though of a different grade, were suitable for re-melting. The Tribunal emphasized the necessity of accurate classification and valuation of goods, leading to the appeal being allowed. en-us Fri, 07 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 17:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53889 The Tribunal set aside the Commissioner's order confiscating goods as Lady/Lace Brass Scrap instead of Honey grade Brass Scrap under the Customs Act. The penalty imposed on the importer was deemed unjustified as the goods, though of a different grade, were suitable for re-melting. The Tribunal emphasized the necessity of accurate classification and valuation of goods, leading to the appeal being allowed. Case-Laws Customs Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53889