Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification disputes turned on the inherent character of imported flame cut used pipes versus treatment as waste or scrap; the principle of eo nomine and classification by character governs and requires attention to physical characteristics and chapter notes, but the appellants had voluntarily accepted departmental reclassification and paid duty and penalties without protest, which estops them from reopening classification or valuation. The Tribunal therefore treated misdeclaration and reclassification as non contestable in these appeals. Exercising appellate discretion on proportionality, the Tribunal moderated the redemption fine and penalty while leaving the remaining findings intact.....