2018 (10) TMI 1729 - SCH - Customs

Mis-declaration of imported goods - allegation in the present case is that the appellant has declared the imported goods as Alloy Steel Melting Scrap - HELD THAT - The Bill of Entry in the present case was filed declaring the goods in question to be Alloy Steel Melting Scrap - Relying on the opinion of three experts the authorities below have rendered a finding of fact that the goods answered the description Grinding Media Balls . The findings been purely of fact we see no reason to interfere - Appeal dismissed.

Summary

The Supreme Court dismissed the appeal regarding the classification of goods as "Grinding Media Balls" instead of "Alloy Steel Melting Scrap" based on expert opinions.