2016 (8) TMI 1577

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..... s put in place at the end of August, 2011 and the goods were removed from the factory of manufacture shortly thereafter. The goods were removed under documentation for export which was approved by the officer of Central Excise. It would appear that the enforcing officials themselves were not aware of the prohibition. It is also noticed that the appellant were ready to withdraw the export. The g .....

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..... under Section 110 of Customs Act, 1962 for being in contravention of Circular issued in Letter No. 528/2011-STO (TU), dated 30th August, 2011 to be read in conjunction with OM dated 12th August, 2011 of Ministry of Environment Forests, Government of India. The said circular prohibits the use of plastic as packing material of 'gutka', 'pan masala' and 'tobacco'. The goods .....

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..... the end of August, 2011 and the goods were removed from the factory of manufacture shortly thereafter. The goods were removed under documentation for export which was approved by the officer of Central Excise. It would appear that the enforcing officials themselves were not aware of the prohibition. 3. It is also noticed that the appellant were ready to withdraw the export. The goods were subj .....

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