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TMI Blog2004 (10) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate, for the Respondent. [Order per : S.S Sekhon, Member (T)]. - In a consignment of waste paper/envelope cutting declared as Grade 31 P-S-94 of Waste Paper Specification, and on the finding of Customs that sheets in the return of serviceable paper were also under import, by this actual user, was not impugned but was found to be permissible, as Import of waste under Heading 4707 of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (iv) Since 10 out of the 20 bales were having serviceable paper in sheet form, misdeclaration should have been upheld as 1994 (72) E.L.T. 452 and other cases. (v) The plea of no control on supplier as upheld by Commissioner was, not available in case of misdeclaration. (vi) Importer being actual user and import being for pulping need not be a reason to rule out attempt to import serviceable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and stipulates in Paragraph 2 that if fine quality paper in original packing is found that would be a case of misdeclaration requiring action under Customs Act, 1962 and release after mutilation cannot be granted. However if serviceable paper found is not in original packing, in small quantities; then consignments could be released on mutilation and sub-Para (a). The prescribe mutilation would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted. (iii) The 50% of alleged serviceable paper is not proved to be in original packing and the same is imported in compressed bales. Reading of HSN notes therefore induce us to grant the benefit of import as wastes paper, as for assessment it is relevant, how the goods are presented, at the time of import. Paper packed in compressed bales cannot be in original packing envisaged by the Custom Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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