CESTAT Directs Release of Metallic Goods via Mutilation Supervision

A.P. Steel Re-Rolling Mills Ltd. Vs Commissioner of Customs (CESTAT Bangalore) Introduction: A.P. Steel Re-Rolling Mills Ltd. faced a challenge regarding the classification of imported Heavy Metal Scrap (HMS) by the Commissioner of Customs. The dispute arose when the examination revealed that the goods were of assorted sizes, not fitting the definition of HMS scrap. Detailed Analysis: The appellant contended that the imported goods met the criteria for HMS scrap, as evidenced by documents such as sale contracts, invoices, and pre-shipment certificates. They argued that the goods were suitable ...