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1. Classification - Whether the goods imported are Heavy Melting Steel Scrap or Secondary Welded Pipes - The pre-shipment inspection certificate clearly indicates that...

2. Mis-declaration of imported goods - Heavy Melting Steel Scrap - The rate of duty is same. Moreover, the differential duty on enhancement value is CVD which is available...

3. Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

4. Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and...

5. Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally...

6. Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap...

7. - Classification of goods - melting scrap - the petitioner has not produced any evidence to substantiate that the imported goods were Heavy Melting Scrap (HMS). We...

8. Valuation of imported goods - copper scrap & heavy melting scrap - There is no evidence on record that the transaction value paid by the appellant to the foreign...

9. High Seas Sale - mis-declaration of imported goods - if the goods booked for importation are heavy melting scrap and on receipt of goods, it is found that the some...

10. 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,...

11. Clearance of goods - Classification of Heavy Melting Scrap - goods in question be cleared after mutilation under the supervision of the Customs authorities - AT

12. Valuation of imported goods - misdeclaration of goods - Commissioner (Appeals) allowed the appeal of the Importer / respondent - product was correctly classifiable under...

13. Provisional release of goods - Classification of imported goods - Heavy Melting Scrap ISRI Code 200 to 206 - goods were found to be “old and used CRGO (secondary Cold...

14. Permission for clearance of light melting scrap - The relief sought for in this writ petition cannot be granted by this Court as he seeks for a positive direction. It is...

15. Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the...