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TMI Blog2022 (1) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... Craft Paper, putrefied material, plastic waste, empty cans of soft drink and packaged water, thermocol plates, old cloths are found in representative containers opened for examination. However, no actual quantification of such traces of plastics and other materials has been made in goods in question and there is no dispute that goods in question are predominantly waste paper imported by these Appellants. It is found that CTH 47079000 also covers unsorted waste and scrap. There is no whisper by Revenue against fact of waste papers pre-dominantly contained in whole consignment of goods in question. Having not disputed this factual position by Revenue, seizure/confiscation of consignment is not justified. It is also settled law that entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - Customs Appeal No. 10840-10843 of 2021 - A/10048 -10051/2022 - Dated:- 27-1-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. P.D Rachchh, Advocate for the Appellant Shri R.P Parekh, Superintendent (Authorized Representative) for the Respondent ORDER The issue involved in these 4 Appeals is whether freely importable Waste Paper of CTH 47079000, imported by Appellants are liable to confiscation or otherwise and whether consequential penalty on Appellants are imposable or otherwise. 2. Brief facts of these cases are that Appellants filed following 4 Bills of Entry for clearance of Waste Paper of CTH 47079000 for home consumption with all the relevant documents including Pre-shipment Inspection certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found. Provisions of the Hazardous and Other Wastes (Management and Trans boundary Movement) Rules, 2016 also appeared applicable. Hence, the said imported goods were considered as Municipal waste and were seized under reasonable belief that they are liable to confiscation under section 111(d) of the Customs Act 1962. SCN dated 13-07-2020 and dated 22-07-2020 were issued to these Appellants, which were objected by the Appellants, but, Adjudicating Authority has held that the said imported goods are liable to confiscation u/s 111(d), 111(m) and 111(i) of Customs Act 1962 and ordered Re-export of goods imposing penalty on all Appellants. On first Appeals, the said O-I-O have been upheld by the ld Commissioner (Appeals), Ahmedabad vide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol Boards and they have been following all such Rules and conditions. He submits they are regularly importing Waste Paper , but, Appellants have not faced such situation in past and submits to set aside order of re-export and penalties and allow their all Appeals. 4. Shri Rajesh P. Parekh, Learned Superintendent (Authorized Representative), on behalf of Revenue, reiterated the findings of Adjudicating Authority and Commissioner Appeals and submits that the reliefs claimed by these Appellants are not tenable. He submits that decisions relied upon in their Appeals by Appellants are not applicable/ relevant in the facts of these Appeals. Accordingly, he submits that all these 4 Appeals may be dismissed. 5. I have carefully considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. Appellants have submitted all relevant required documents in support of their contentions that the goods in question are waste papers. I find that the Appellants have submitted pre-shipment inspection certificates issued by registered inspection agencies duly approved by the competent DGFT authorities and also certificate of Chemical Analysis reports etc. I find from the pre-shipment inspection certificates that the goods in question in consignment are (i) actually waste paper as per internationally acceptable parameters for such material (ii) there is no putrefiable organic matter in this consignment (iii) the approximate content of non-recyclable material is not more than 0.5%/1%. (iv) No municipal solid waste or medical waste or haz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in toto. In absence of any inculpatory statements and there being no deliberate mis-declaration on the part of Appellants, confiscation of goods, and penalty are not sustainable, in the facts of these cases. 6. Without prejudice to my above finding, I also pertinently note that the appellants are admittedly engaged in the manufacture of craft paper and other paper products and the imported goods i.e. paper waste in question is meant for use as raw material in their production. On this fact also it cannot be alleged that appellant has not imported the paper waste and something else. 7. In view of the above, order for re-export of goods and imposition of penalty on all the Appellants deserves to be set aside and I do so. The goods in q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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