Customs Officers to Assess Scrap Imports; Only Differential Duty Required, Avoid Excessive Penalties and Confiscation.

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....Import of Heavy Melting Scrap and Re-Rollable Scrap - Bill of Entry should have been assessed on the basis of examination of the goods by Customs Officers and at best, differential duty only be demanded from the assessee. Confiscation of the goods, Redemption fine and penalty are not warranted and would amount to too harsh a measure - AT....