9911796707
TMI Blog2014 (12) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... lity surveyor, the same does not lead to indicate any malafide on the part of the importer. Further, we have to keep in mind that quality inspection and certification is done at the exporter’s end and the importer in India has no hand in the same. Further, it is also on record that waste paper was also in the nature of road sweeping as also toxic plastic substance. In the absence of any evidence o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed upon the appellant in terms of provisions of Section 112 of the Customs Act, 1962. 2. As per facts on record, the appellant is manufacturing unit engaged in the manufacture of paper and paper board. As waste paper is one of the raw materials, they imported the same from USA and filed a bill of entry dated 1.9.2006. On examination, out of total weight of 121 .84 MT , 29.96 MT was found to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld by the Commissioner (Appeals). Hence, the present appeal. 3. The appellants contention is that they had ordered for import of waste paper and there is no evidence on record that toxic plastic content found in the consignment were sent by the exporter with the knowledge of the appellant. Inasmuch as the appellants were not a party to the consignment of the plastic materials, they should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the above observation of the Commissioner (Appeals). Merely because there was a checking clause by quality surveyor, the same does not lead to indicate any malafide on the part of the importer. Further, we have to keep in mind that quality inspection and certification is done at the exporter s end and the importer in India has no hand in the same. Further, it is also on record that waste paper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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