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TMI Blog1987 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ll Reel - Two Reel (not full) - Six Loose trimmed and untrimmed Shri Jeewan singh, Driver, Shri Dudha Shanker, Cleaner of the said truck, Shri Tej Bahadur (the appellant herein), Shri Rajendra Prasad, all connected in this case stated before the officers that the entire newsprint was loaded from the two godowns of M/s. Maya Press (P) Ltd. (another appellant herein). Further investigation was carried out by the officers by recording the statements of the concerned persons including the Director of Maya Press (P) Ltd., Shri Alok Mitra. After due adjudication it has been held by the original adjudicating authority, namely the Assistant Collector of Central Excise that goods even though cleared for home consumption can be confiscated un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fine of Rs. 1,000/- apart from payment of appropriate Customs duty if the subject goods are not used for newspaper, books and periodicals. He has also imposed a penalty, inter alia, on the two appellants, namely Rs. 100/- on M/s. Maya Press (P) Ltd. and Rs. 50/- on Shri Tej Bahadur under Section 112 of the Customs Act. The lower appellate authority, namely Collector of Customs (Appeals) confirms the order of the adjudicating authority. 2. Learned advocate Shri A.P. Mathur appearing for both the appellants has urged that a breach of condition of sale of newsprint after importation is not a breach of the Import (Control) Order, 1955. He relies for this proposition on para 35 of judgment of Supreme Court in the case of East India Commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of such application. It has not been denied by the appellant No. 1 that he has stated in his application, on the basis of which the allotment/distribution of newsprint was made to it that the newsprint would be utilised by him in the printing of newspapers, books or periodicals. In view of this, it is obvious that if the seized goods were not meant for printing of newspapers, books or periodicals, they are liable to confiscation under Section 111(o) of the Customs Act. 5. It is also to be mentioned here that the Hon ble Supreme Court was examining the scope of Section 167(8) of the Sea Customs Act which corresponds to Section 111(d) of the Customs Act. That Court was not examining the provisions of Section 111(o) of the Customs. Act wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rotary machine, is also deemed to be waste because (i) unweight of the reel becomes practically nil and reel starts vibrating on the machines, disturbing the tension of the paper and therefore the printing as also the tension is not maintained and thus tears on the machine while printing and (ii) paper cutting is undertaken by an equipment operated by power. They do not undertake cutting by manual labour. On 21-2-1979 Maya Press (P) Ltd. disposed of 3,600 kgs. of waste newsprint @ Rs. 1/- per kg. through Bill No. 160/79, dated 21-2-1979 for which a gate pass No. 0096, dated 21-2-1979 stands issued to Shri Tej Bahadur Lal as per current gate pass book. They have not supplied any trimmed sheets to Shri Tej Bahadur in the stock of 3,600 kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to the appellant No. 1 was loaded by appellant No. 2 out of the waste and unusable paper, the latter had purchased some time ago from M/s. Bajaj Paper Stores, Allahabad. The fact that the statements of the drivers of Shri Tej Bahadur were given under influence of the Excise Officers is apparent from the fact that the driver and the cleaner could not know the foreign origin of the newsprint in the absence of any labels thereon. Obvious inference, therefore, is when foreign origin was indicated in their statements, that these statements were written on the dictation of the Excise Officers. Shri Tej Bahadur lodged an FIR stating that his statement was taken under duress. 6. Learned SDR has reiterated the findings of the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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