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2014 (9) TMI 522 - HC - CustomsImport of usable material as scrap materials from Malaysia - whether the respondent is liable to pay duty on the basis of usable things or on the basis of scrap materials. - Held that:- in the statement alleged to have been given by one of the partners of the respondent, only small quantity as well as length of wires have been mentioned. Under the said circumstances, the Court can come to a conclusion that the things which are in question cannot be couched as usable things. The Appellate Tribunal, after considering the available materials on record, has rightly found that the things in question are nothing but scrap materials. - Decided against the revenue.
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