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TMI Blog2025 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainers did not conform to the pre-shipment certificate. On a perusal of the order-in-original of the show-cause notice and the order-in-original, it is found that the examination had been conducted on several containers and it has been found that the containers contained waste material which have been referred to as municipal waste that they are hazardous waste and the same is not permissible to be imported. The Court was convinced in the case of Emami Paper [2024 (5) TMI 1261 - CESTAT KOLKATA] that substantial questions of law arose for consideration and therefore the appeal was admitted. The necessity to grant an interim order did not arise in the said case since the importer agreed to comply with the order passed by the first Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for condonation of delay for not preferring the appeal within the period of limitation. Accordingly, delay is condoned. The applications for condonation of delay are allowed. 2. These appeals have been filed by the customs department challenging the order dated 24th April, 2024 passed by the Customs, Excise, Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata. The impugned order is a common order passed in two cases concerning the same importer, namely, M/s. Uniglobal Papers Pvt. Ltd. The learned Tribunal by the impugned order directed re-examination of the containers and, if upon such re-examination, the examining authority holds that there is no violation of statutory provision and hazardous material in the imported consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... So far as the prayer for stay is concerned, that was found to be not required since the importer in the said case goes to abide by the direction issued by the first appellate authority who directed that the cargo should be incinerated as per standard norms. Therefore, we are required to consider this appeal independently dehors the appeal filed by the revenue as well as the importer in the case of Emami Paper Mills Limited. In our prima facie view, the question of re-examination of a cargo would arise when there is material to discredit the initial examination. On a reading of the order-in-original we prima facie find that the description of the goods stuffed in the 67 (54+13) containers did not conform to the pre-shipment certificate. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the importer had preferred appeal before the first Appellate authority who re-examined the facts and concurred with the adjudicating authority. Therefore, in our prima facie view, it was incumbent upon the learned Tribunal to examine the factual position and also consider the case of the importer on the grounds that may be canvassed before the Tribunal. Thus, without going into the facts of the case, the question of discrediting the examination done by the Department would not augur well. 8. Therefore, we are of the view that the appeal should be heard should be heard for which the appeals are required to be admitted and accordingly, they are admitted on the following substantial questions of law. A. Whether the Ld. Tribunal erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon examination it was found that the subject consignment were contaminated with municipal solid, domestic or medical waste? F. Whether the Ld. Tribunal has erred in ignoring the fact that the respondent has not complied with the mandatory requirement for filing a quarterly certificate from SPCB as per Para VI of the OM dated 10.01.2023 which has a mandatory requirement that the importer should submit a quarterly certificate from SPCB to the customs authority at the time of clearance of the import consignment? G. Whether the Ld. Tribunal erred in ignoring the fact that goods have not only been mis-declared but also appeared to have been imported in contravention of the import policy for such goods including the provisions of Hazardou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayed. 12. The option is given to the respondent-importer that if they are willing to re-export the imported cargo which have been held to be prohibited goods in terms of the direction issued by the adjudicating authority, they will give their consent in writing to the Department and if the same is given, subject to compliance of other formalities the Department shall permit the respondent/importer to re-export the goods at their risk and cost without reference to the pendency of this appeal. 13. Learned Counsel appearing for the respondent-importer seeks leave to file a compilation containing all documents which were placed before the learned Tribunal. 14. The learned Advocate for the appellant shall file requisite number of informal pap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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