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TMI Blog2025 (1) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;BLE THE CHIEF JUSTICE T. S SIVAGNANAM AND HON'BLE JUSTICE HIRANMAY BHATTACHARYYA >Mr. Abhrotosh Majumder, Sr. Adv. Mr. Rahul Dhanuka, Adv. Mr. Niraj Baheti, Adv. …for M/s. Emami Paper Mills Ltd. >Mr. Vipul Kundulia, Sr. Adv. Ms. Ekta Sinha, Adv. Mr. Anindya Kanan, Adv. Mr. D. Chaudhuri, Adv. …for Custgoms Authorities. >ORDER >Re : CUSTA/65/2024 >The Court: - This appeal is admitted on the following substantial questions of law : >"a. Whether in the facts and circumstances of the case the Ld. Tribunal ought have given due credence to the conclusiveness of the Pre-Shipment Inspection Certificates [for short "PSIC"] together with the Chemical Analysis Report, pertaining to the imported consignment[s] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hazardous and other wastes [Management and Transboundary Movement] Rules 2016 to carry out the same ? >f. Whether the Customs Department could have held the imported goods to contained traces of prohibited waste only on the basis of visual examination and without calling for views from nodal agency namely Ministry of Environment, Forest and Climate Change and without verifying the source of generation of the wastes ? >g. Whether in the facts and circumstances of the case the findings arrived at by the Ld. Tribunal is based on no evidence and therefore perverse ? >h. Whether OM No.13-1/2004-HSMD dated 11.05.2010 issued under the HWM Rules, 2008 is applicable on imports made after coming into effect of OM of 2022 issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms (Appeals), Calcutta in his order dated 28th August, 2023 as quoted above and such compliance shall be subject to the outcome of this appeal. >Re : CUSTA/70/2024 >This appeal is admitted on the following substantial questions of law for consideration : >a) Whether the Ld. Tribunal erred in law and on facts by passing the impugned order dated 17.04.2024, thereby setting aside Order-in-Appeal No. KOL/CUS(Port)/KS/656/2023 passed by Commissioner of Customs (Appeal), Kolkata ? >b) Whether the Ld. Tribunal erred in setting aside penalty under Section 112(a) & (b) of the Customs Act, 1962 by observing that penalty under section 112(a) and/or 112(b) of the Customs Act, 1962 is not warranted in the subject matter ? >c) Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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