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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Misdeclaration of imported goods - Aluminium Extrusion Scrap ...

November 8, 2022

Case Laws     Customs     AT

Misdeclaration of imported goods - Aluminium Extrusion Scrap (Tread) - It appears that the said goods is used material therefore, the same can be classified as aluminium scrap however, only a prima facie view is drawn on the nature of the goods at this stage as the classification of goods attained finality with the assessment of bill of entry and the same was not challenged - the redemption fine and penalty imposed by the lower authorities are very excessive and the same deserves to be reduced. - AT

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