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Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Import of Heavy Melting Scrap and Re-Rollable Scrap - Bill of ...


Customs Officers to Assess Scrap Imports; Only Differential Duty Required, Avoid Excessive Penalties and Confiscation.

May 27, 2016

Case Laws     Customs     AT

Import of Heavy Melting Scrap and Re-Rollable Scrap - Bill of Entry should have been assessed on the basis of examination of the goods by Customs Officers and at best, differential duty only be demanded from the assessee. Confiscation of the goods, Redemption fine and penalty are not warranted and would amount to too harsh a measure - AT

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