2007 (5) TMI 485

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....for the Respondent. [Order]. - 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)&....

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....Rs. 37,85,418/-and ordered confiscation of the goods and offered redemption on payment of fine of Rs. 3 lakhs. In addition, he also imposed penalty 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....

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....mestic Tariff Area. Therefore, this aspect cannot be ignored merely because it was duty free imports duty by 100% EOU. 5.2 In the present case, it is noticed 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 sh....