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2018 (10) TMI 666 - AT - CustomsMis-declaration of imported goods - Heavy Melting Scrap - It appeared to revenue that the goods were of prime quality - Confiscation of goods alongwith redemption fine - Held that:- The goods imported were referred to as Heavy Melting Scrap in the country of export. Further, the Pre-shipment Inspection Certificate also was to the same effect - The learned Original authority has accepted that the imported goods were for the purpose of melting and therefore, we do not find his decision to alter the classification claimed by the appellant to be sustainable. Once it is held that classification was not to be altered then the question of redetermination of value did not arise - Appeal allowed - decided in favor of appellant.
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