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Issues:
1. Interpretation of Para 27 of the Handbook of Procedures regarding import of plastic scrap. 2. Classification of goods as plastic waste or plastic scrap. 3. Requirement of a license for importing plastic scrap. 4. Level of fine and penalty imposed. Analysis: The case involved the import of Plastic Scrap by an appellant firm, which was declared as such in the invoice and confirmed by a Test Report. The lower authorities held that the goods required a license for importation under Para 27 of the Handbook of Procedures. The appellant contended that the goods were Plastic Scrap, not Plastic Waste, and thus did not require a license. The appellant argued that the distinction between "Waste" and "Scrap" was crucial, as only specific types of waste required a license. The appellant also highlighted that restrictions should be based on the Import Trade Control Policy, not the Handbook of Procedures. The respondent, opposing the appellant's contentions, argued that Plastic Scrap indeed required a license for importation, citing previous cases where fines and penalties were imposed for similar imports. The respondent maintained that Waste and Scrap should be considered synonymous, supporting the lower appellate authority's decision to confiscate the goods and impose fines and penalties. The judgment analyzed the distinction between Waste and Scrap as per Para 27 of the Handbook of Procedures. It noted that the expression "Waste" in Para 27(2) referred to articles no longer fit for their original purpose, unlike Scrap, which arises during manufacturing processes. The judgment emphasized that Para 27(2) did not apply to Plastic Scrap, as evidenced by the Test Report confirming the nature of the imported goods. It further clarified that the requirement of a license should be determined by the Import Trade Control Policy rather than the Handbook of Procedures. Ultimately, the judgment sided with the appellant, allowing the appeal, setting aside the impugned order, and providing consequential relief to the appellants. The decision rested on the interpretation of Para 27, the distinction between Waste and Scrap, and the proper source for determining import restrictions, emphasizing the importance of accurate classification in international trade matters.
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