TMI Blog2018 (7) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... o Para 27 (2) of the Handbook of Procedures (Vol.1), 1992-97 (Revised Edition : March, 1996). In absence of test report from the concerned authority regarding nature of the materials to be scrap, the appeal of appellant is allowed - decided in favor of appellant. - Cus.Appeal No.75322/14 - FO/A/76094/2018 - Dated:- 14-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri Sukhendu Bhattacharya, Adv. and Shri R.N. Bandapadhyay, Consultant for the Appellant (s) Shri S. Guha, Asstt. Commr. (AR) for the Revenue (s) ORDER Per Shri Bijay Kumar: The appellant has filed the present appeal against the Order-in- Original No.Kol/Cus/Port/31/2013 dt.20.12.2013 passed by Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular No.20/2002-2007 dated 12.03.2003 read with Public Notice No.392(PN)/92-97 dated 01.11.1997, the import of plastic waste/scrap (except PET Bottle Waste/Scrap) is not permitted, but at the strength of license. The assessee could not produce the license and therefore, the goods were confiscated under Section 111 (d) of the Customs Act, 1962 and penalty was imposed on the appellant under the provisions of Section 112 (a) of the Customs Act, 1962 for mis-declaration. 4. The ld.Counsel further submits that they asked for re-export of the consignment at the strength of letter dated 01.10.2013 from the supplier, who has informed the appellant that wrong goods have been sent to them, which was meant for order from Hong Kong buyers. 5. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing forms i.e. compressed, films in cut condition, cut tape soft waste, flakes, powders, pieces of irregular shape (not exceeding the size of 3 X 3 ). . (vii) Before the clearance of the plastic waste/scrap, all imported consignments of such plastic scrap/waste shall be subjected to scrutiny and testing of samples. Customs authorities shall for this purpose draw a sample and send the same to the nearest laboratory/office of the Central Institute of Plastic Engineering Technology (CIPET) with a view to having the same analyzed and verified that such imported consignments are in conformity with the description/definition as given in sub-paragraphs (i) and (ii) above. 7. The ld.D.R. appearing for the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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