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Issues:
1. Import of waste tin plates at JNPT Port. 2. Confiscation of goods under Customs Act, 1962. 3. Challenge to Examination Reports. 4. Penalty under Sections 112/114A of the Customs Act, 1962. 5. Allegations of mis-declaration of quality and quantity. Analysis: 1. The appellants imported consignments of tin plates at JNPT Port, which were found to be waste due to visible defects like rolling defects and rusting. The importers waived the Show Cause Notice and were alleged to have contravened the Foreign Trade Act by importing defective tin plates. 2. The Examination Reports established the defects in the imported goods, and the importers did not challenge these reports. Consequently, the Commissioner ordered confiscation of the goods, imposed redemption fines, and penalties under Sections 112/114A of the Customs Act, allowing re-export of the goods. 3. The appellants failed to challenge the Examination Reports and did not seek cross-examination of the examining officers. The Tribunal rejected the argument of rain damage causing rust, as the goods were imported in steel containers. The plea of excess weight due to a non-functional weighbridge was also dismissed. 4. The appellants argued innocence based on a long-standing practice of condoning excess quantities in Customs. However, the Tribunal found no evidence to support this claim. The deliberate mis-declaration of quality and quantity was established, indicating mens rea on the part of the importer. 5. The appellants agreed to clear the goods for home consumption but disputed the demurrage charges as an indicator of profit. The Tribunal rejected the profit calculations based on declared weights, emphasizing the deliberate mis-declaration and the prohibition on importing waste without a license at JNPT Port. 6. Considering the findings of deliberate mis-declaration and the prohibition on importing waste without a license, the appeals were dismissed, upholding the confiscation of goods and penalties imposed under the Customs Act, 1962.
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