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2008 (4) TMI 154 - AT - CustomsAllegation that “Ingots/Bars/Rods/Wires” were misdeclared as “Nickel Silver Scrap-Malic” - Merely because the scrap is in the shape of big lumps, as also clarified by Chemical Examiner, it cannot be held that the same is not scrap – scrap was modified in large lumps as there is ban on export of scrap in exporting country – no mala fide – no misdeclaration – moreover goods were meant for 100% EOU, the same were exempted from customs duty - confiscation, penalty is set aside
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