2010 (7) TMI 375

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....p; Shri P.V. Sheth, Advocate, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The assessee's appeal and the Revenue's appeal are against the Commissioner's order confiscating the goods imported by the assessee, enhancing its value for the purpose of assessment, determining an amount of fine (Rs. 6 lakhs) under Sec. 125 of the Customs Act for....

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....icate of Central Pollution Control Board (CPCB) for importation of the goods viz. "Zinc Dross Shelf". A test report on the goods, which was obtained by the adjudicating authority, indicates that the item is Zinc Dross obtained by skimming from top of a molten metal and it was composed of 89.7% by weight of zinc together with traces of lead and cadmium together constituting 0.41%. The test report f....