9911796707
TMI Blog2013 (11) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... d by M/s. Khatema Fibres Ltd. (hereinafter referred to as appellants), against the order in appeal No.06-Cus/MRT-II/2010, dated 31.05.2011. In this case, the Addl. Commissioner (Customs), Lucknow has seized the consignment of waste paper valued at Rs.8,500/- brought by the appellant, M/s. Khatema Fibres Ltd. from Nepal along with truck. On adjudication of the case, the waste paper was confiscated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation. However, they have not paid the redemption fine of Rs.1,00,000/- in respect of truck No.UP-21-N-6270 and are seeking relief in the present appeal. Ld. Advocate mainly relied on the fact that their company, M/s. Khatema Fibres Ltd. is under Board for Industrial and Financial Reconstruction (BIFR) proceedings and has been declared sick by the BIFR and therefore they are not in a posi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. Shri Nem Singh Yadav in his statement dated 26.02.2010 had admitted that he brought paper waste on the directions of Mr. Mohan Singh, in-charge of the appellants. After considering the statements of Shri Nem Singh Yadav and Shri Mohan Singh and also the submissions made by the appellants before the original authority, the Additional Commissioner has confiscated the paper waste of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the BIFR proceedings are not applicable to the seizure and confiscation for violation of the provisions of the Customs Act. Moreover, the appellants have already deposited fine in respect of paper waste and the penalties imposed in the present case. In respect of the truck which was already released provisionally to the appellant and they are using the same for their business purpose, I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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