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TMI Blog2013 (11) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... ority and both the confiscations were upheld by the Ld. Commissioner (Appeals) - order of the Commissioner (Appeals) in respect of the confiscation and confirmation of fine and penalty against the appellants is upheld - appellant’s unit is under BIFR proceedings and the benefit of the BIFR proceedings should be given to the appellant in view of the nature of the unit, I find that the BIFR proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 by the original authority but an option to redeem it on payment of fine of Rs.5,000/- w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect 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 position to make any payment and also relied on the decision of Andhra Cements Ltd. Vs. C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Chinese origin treating it as illegally imported into India from Nepal in violation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 find any reason to reduce the redemption fine of Rs.1,00,000/- and I confirm the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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