https://www.taxtmi.com/caselaws?id=800539 Stainless-steel consignments supported by unrebutted pre-shipment inspection certificates may be classified as melting scrap rather than prime material where laboratory reports lack parameter-based chemical testing and other contrary statements are inadmissible. Physical appearance, uniform dimensions and stacking alone do not displace scrap classification, and enhancement of transaction value requires evidence that the declared value is inaccurate or that additional consideration was paid. Failure to prove misclassification, prohibited import or undervaluation removes the basis for confiscation and penalties, including director penalties absent evidence of personal involvement. Goods detained by the proper officer qualify for waiver of rent, demurrage and detention-related charges under the applicable cargo-handling regulations. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800539 Stainless-steel consignments supported by unrebutted pre-shipment inspection certificates may be classified as melting scrap rather than prime material where laboratory reports lack parameter-based chemical testing and other contrary statements are inadmissible. Physical appearance, uniform dimensions and stacking alone do not displace scrap classification, and enhancement of transaction value requires evidence that the declared value is inaccurate or that additional consideration was paid. Failure to prove misclassification, prohibited import or undervaluation removes the basis for confiscation and penalties, including director penalties absent evidence of personal involvement. Goods detained by the proper officer qualify for waiver of rent, demurrage and detention-related charges under the applicable cargo-handling regulations. Case-Laws Customs Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800539