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TMI Blog2015 (10) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... quence, the used paper collected as road sweepings is liable to confiscate under Section 119 ibid as the goods used for concealing the smuggled goods, namely, the used plastic waste. Clause 7 of their contract with the suppliers provided for final load port quality inspection on seller’s account by surveyor mutually agreed upon. It is obvious that they had stipulated pre-shipment inspection that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er waste. Examination of goods, undertaken in the presence of authorised representative of the Customs House Agent, revealed the net weight to be 96.65 M.T. out of which 19.83 M.T. was used plastic waste and the rest 76.82 M.T. was used paper collected as road sweepings. The plastic content in the paper waste was neither declared by the appellant in the Bill of Entry, nor they submitted any licenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Test Certificate dated 20-9-2006 declared the goods as Polyethylene Terephthalate and toxic. The appellant was informed by letter dated 17-10-2006 of the aforesaid test certificate dated 20-9-2006 of CIPET. The appellant vide letter dated Nil (submitted to the Customs, Moradabad on 23-10-2006) requested for re-testing of sample. The CIPET, Lucknow vide their Test Certificate No. 821, dated 12-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (36) S.T.R. 1201 (S.C.)], inter alia, stating that CESTAT ought to decide appeal on merits even if appellant or its counsel is not present, we proceed to decide the appeal on merits. 3. In this case we find that the appellant had waived the Show Cause Notice and thus obviously and voluntarily they agreed to abrogate their right for natural justice to an extent. There is no contention on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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