ROYAL RECYCLING INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) ON facts, the fact finding authorities concurrently found that there was misdeclaration of description and under valuation. It was noticed that what was described as mixed zinc scrap contained 70% by weight, a costlier variety of aluminium scrap. It was also noticed that in terms of quantity and value, the aluminium scrap was the major item and therefore the appropriate description should have been mixed aluminium scrap rather mixed zinc scrap and on that basis penalty was imposed. We do not find that any substantial question of law arises for consideration in this appeal. The appeal lacks merits. The appeal is dismissed.