2007 (5) TMI 485

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..... This is an appeal against the order of the Commissioner No. KDL/Commr/51/2003, dated 28-7-03. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant, a 100% EOU filed a Bill of Entry for a consignment giving description as mixed zinc scrap valued at Rs. 9,91,182/-(CIF value). (b) On detailed examination of the consignment in the presence of .....

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..... alty of Rs. 1 lakh on the appellant under Section 112 of the Customs Act. 4. Learned Advocate for the appellants submits that they have declared the consignment as mixed zinc scrap which is factually correct as it contained zinc scrap also. The fact that consignment contained aluminium scrap cannot make it as other than zinc scrap leading to mis-declaration. He submits that there was also some .....

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..... iced that what was described as mixed zinc scrap contained about 70% by weight, a costlier variety of aluminium scrap and thus both in terms of quantity and value, the aluminium scrap was the major item hence the appropriate description should have been mixed aluminium scrap rather than mixed zinc scrap. 5.3 Therefore, the findings of the Commissioner that there has been mis-declaration in terms .....

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