TaxTMI 
TaxTMI 
2007 (5) TMI 485
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....s 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 ....
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....nd 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 that consignment contained aluminium scrap cannot make ....
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....ed 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 should have been mixed aluminium scrap rather than mixed zinc ....