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Issues:
1. Confiscation of goods under Customs Act, 1962 2. Mis-declaration of goods 3. Requirement of valid license for import 4. Appeal against the confiscation and penalty Confiscation of Goods under Customs Act, 1962: The Collector of Customs ordered the absolute confiscation of goods under Section 111(d) of the Customs Act, 1962, due to the importers' failure to produce a valid ITC license for synthetic waste. The duty evasion amount was significant, leading to confiscation under relevant sections of the Customs Act and Imports & Exports Act. The goods were to be disposed of after keeping representative samples, and a penalty was imposed on the importers. Mis-declaration of Goods: The appeal stemmed from the discovery that a consignment declared as wool waste actually contained synthetic material. The importer's premises were searched, and investigations revealed discrepancies in the imported goods. The argument presented was that the foreign supplier mistakenly shipped synthetic waste instead of wool waste, leading the importers to reject the goods and not file a Bill of Entry for clearance. Requirement of Valid License for Import: The lower authorities found that the import of synthetic waste required a specific license, which the importers did not possess. The goods were confiscated and a penalty imposed due to the lack of a valid license for the import, as per the Customs Act and Import Trade Control Order provisions. Appeal Against Confiscation and Penalty: The appellant's counsel argued that the goods were not acrylic fiber but synthetic waste, emphasizing the lack of mis-declaration since no Bill of Entry was filed. Reference was made to previous case law to support the argument that the importers were not at fault for the incorrect shipment by the foreign supplier. However, the tribunal upheld the confiscation and penalty, noting the import without a required license and the intention to defraud the government. In conclusion, the tribunal rejected the appeal, upholding the confiscation of goods and the imposition of the penalty. The judgment highlighted the importers' failure to obtain a necessary license for the import of synthetic waste, leading to the confiscation under the Customs Act provisions. The decision emphasized the importance of compliance with licensing requirements and the consequences of failing to declare goods accurately.
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