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2017 (9) TMI 1715 - AT - CustomsMisdeclaration of imported goods - import of Heavy Melting Scrap - Held that:- In the instant case admittedly, the pipes in question were old and used and therefore, these pipes are in the nature of scrap only, as the same cannot be used as prime. In these circumstances, the declaration of the goods by the appellant is correct and therefore, no differential duty be demanded from the appellant. Moreover, as the goods are scrap, therefore, neither goods are liable for confiscation nor any penalty is warranted. Appeal allowed - decided in favor of appellant.
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