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2012 (8) TMI 56 - AT - CustomsImport - misdeclaration – goods have been declared as copper dross and the copper content declared is 85% approx. - On actual testing, it is seen that in respect of goods declared as copper dross, the copper content varies between 96 and 97% - Held that:- Mis-declaration on the part of the importer appellant with respect to the copper content under importation - appellant has not placed any purchase orders for the products, especially when the copper content in the product is the main criteria for valuation of the product and the same is much higher than those declared in the import documents - misdeclaration is clearly evident from the records - appellant directed to make a pre-deposit
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