2017 (1) TMI 1273

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....ent for the appellant. 2.  Record reveals that M/s.Vakkal Impex Pvt Ltd, Plot No.67, 84, 14, 243, APIIC, IDA. Thumakunta, Hindupur 515203 (herein after referred to as the importer) filed Bill of Entry No.326686 dated 11.08.2003 for the import of Unserviceable Transformer Scrap and Mixed Metal Scrap.  On examination by SIIB, Custom House, Tuticorin, it was found that out of six container....

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....ny of the labels, the following details were found printed on the label:- ALUMINIUM PASTE Contains Alumium Flake and Mineral Spirits and / or Aromatic Solent CAUTION : CAN BE IRRITATING SILBERLINE MANUFACTURING CO. INC Lincoln Drive, P.O.Box B, Tamaqua, PA 18252-0420 570-668-6050 HMIS - RATING Health - 2* Flammability - 2 Reactivity - 1 Totally, there were 112 barrels stacked in 28 pa....

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....RXV 9064745 contained aluminum paste/powder in barrels. Customs also alleged that the sixth container did not contain serviceable transformer scrap and mixed metal scrap but contained this aluminum flakes /paste in 28 pallets being 19780 Kilograms. 66 numbers of packing were found to be in excess of the declaration. Not only there was mis-declaration of the description of the goods but also there ....