NATRAJ INDUSTRIES LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal filed by the appellant with reference to the impugned order of the Collector of Customs, Kandla bearing No. KDL/COLLR/24/94, dated 28 -3 -1994 imposing on the appellant a penalty of Rs. 2,50,000/ - under Section 112A of the Customs Act, 1962 by ordering assessment under Heading 7901.20 as Zinc Alloy as against "Zinc Die Cast Dross" declared by the appellant and enhancement of the price from US 910 PMT to 672 pounds PMT CIF.

(2.) THE appellants have imported a consignment of 20.440 MT declaring "Zinc Die Cast Dross" "Shelf" and sought clearance under Bill of Entry No. 3500, dated 5 -7 -1990. The price declared was US 910 PMT CIF and the classification sought was under Heading 2620.00 as "Ash and Residues" (other than from the manufacture of iron or steel) containing metal or metal compounds. On an examination it was found that the goods were not covered under the definition of 'Prime Zinc Die Cast Dross' "Shelf" as per NARI's circular NF -85 with regard to the weight of each piece.

(3.) SHRI H.A. Ahmedi, learned Advocate appearing for the appellant submitted that the following points are to be considered in this appeal.