2007 (1) TMI 491

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..... per : K.K. Agarwal, Member (T)]. - The appellant in this case has imported a consignment of brass scrap describing them as Mix Metal Scrap Mainly Brass or Mix Metal Scrap Iron attached without specifying the percentage of the main metal and cleared the same though Kandla port at US $ 625 PMT. On investigation, it was found that the metal was mis-described as Mix Metal Scrap whereas it was a Brass .....

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..... rohibited and liable to confiscation under Section 111(d) of the Customs Act, 1962. 3. We have considered the submissions. We find that the goods have been described as mix metal scrap which on examination, and on chemical test by the Chemical Examiner, was found to be brass scrap of Admiralty grade and therefore, cannot be considered as mix metal scrap. We however, find merit in the plea of .....

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