2007 (1) TMI 479

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..... [Order per : K.K. Agarwal, Member (T)]. This is Revenue appeal. The short issue involved is that while the respondents have declared their goods as Mix Metal Scrap, the material imported was Brass scrap only and therefore, they were issued a show cause notice for mis-declaration of their product on the ground that the value of contemporaneous goods is less whereas the tariff value of Bra .....

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..... le, confiscation cannot be upheld under Section 111(d) of the Customs Act, 1962. Similarly, in respect of value the help of contemporaneous import can be taken only for the purpose of assessment and not for the purpose of establishing misdeclaration unless it is supported by some corroborative evidence. In the absence of the some charge misdeclaration of value cannot be upheld. 4. In view of the .....

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