2009 (7) TMI 804 - HC - Customs

Penalty - Misdeclaration of description and under valuation - mixed zinc scrap contained 70% by weight of aluminium scrap - noticed that in terms of quantity and value, the aluminium scrap was the major item and therefore the appropriate description should have been mixed aluminium scrap - Held that - no substantial question of law - appeal is dismissed

Summary

The Gujarat High Court found that there was misdeclaration and undervaluation in a case involving mixed zinc scrap containing a costlier variety of aluminium scrap. The penalty imposed was upheld as no substantial question of law was found. The appeal was dismissed.