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TMI Blog2015 (10) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 under Scheme - 21 (100% EOU Scheme) for export of tobacco product, bearing brand name 'MUST READYMADE KHAINI'. The FOB Value declared was Rs. 26,77,500/-. The goods were cleared from factory for export under Bond being ARE-1 No. 211/12-13 dated 16.11.2012, CT-1/09/12-13 dated 1.11.2012 which is appropriate RITC for Chewing Tobacco. The appellant is a Merchant Exporter, whereas the manufacturer is Sopriwala Export Pvt. Ltd. a 100% EOU. The goods under the shipping bill was examined on 9.11.2012 and it was found that tobacco product was packed in a plastic pouches. Since the tobacco products packed in plastic pouches were no longer permissible, as appeared to the Revenue in view of Govt. of India, Ministry of Finance, CBE&C letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act and further clarified by the CBE&C Circular dated 30,8.2011, and accordingly, the goods were held liable for absolute confiscation under Section 113 (d) of the Customs Act and further the exporter was held liable to penalty under Section 114(i) to attempt export of the alleged prohibited goods. Further, request of the appellant to take the goods back to town was also refused. Accordingly, the goods valued at Rs. 26,77,500/- FOB were ordered to be confiscated absolutely under Section 113(d) and further penalty of Rs. 5 lakhs was imposed on the appellant-exporter under Section 114 (i) of the Customs Act, 1962. 2.1 Being aggrieved, the appellant preferred an appeal before the Commissioner (Appeals), who was pleased to set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking that in case of exemption from Plastic Waste (Management and Handling) Rules, 2011 being granted for export of Pan Masala, Gutkha and tobacco products in plastic packaging, the petitioner company have undertaken not to sell the products inside India in violation of the said Plastic Waste (Management and Handling) Rules, with further undertaking that in case of grant of exemption from the Plastic Waste Management Rules for export of pan masala, gutkha etc, in plastic packaging against an order of export, the said exemption shall not apply to the waste and rejects. IN view of such undertaking, the Hon'ble Supreme Court had directed that the petitioner Baba Global Ltd. and another will be exempted from the operation of the Plas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular 'that plastic sachet shall not be used for packing even in case of export'. In view of the prevailing confusion as to the applicability and subsequent clarification by the Hon'ble Supreme Court, I hold that there was no contumacious conduct on part of the appellant in carting in the tobacco product for export packed in plastic sachet. As such, I allow the appeal and set aside the order of confiscation and penalty. The appellant shall be entitled to take the goods back to the town, if the same are still in good condition and are usable. The appellant will also be entitled to refund of the fine and penalty already deposited in pursuance of the impugned order. Appellant will also be entitled to interest on refund as per Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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