Home Case Index All Cases Customs Customs + AT Customs - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 64 - AT - CustomsHeavy Melting Scrap (HMS) imported by manufacturer-importers - appellants claimed concessional rate of duty @ 5% u/not. 16/2000 – on investigation it was found that the two containers had tor/ribbed steel bars - appellants had no means to know in advance as to what is contained in the containers is fresh bars and rods or HMS – request of assessee for mutilation was rejected – request for mutilation immediately after import establishes their bona fide - no warrant for confiscation penalty & fine
|