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TMI Blog2001 (8) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of M/s. Promising Estates Traders Pvt. Ltd. challenging the order of the Commissioner of Customs confiscating the goods demanding duty and imposing a personal penalty. 2. The facts of the case in brief are that the appellant imported a consignment of waste and scrap of plastics. On examination the waste and scrap were partly found to be old and set in rolls. Department alleged that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri B.N. Chattopadhyaya, learned Consultant submits that the appellant brought the goods in the Export Processing Zone; that he has a factory in the Export Processing Zone; that the entire import and export in Export Processing Zone are under Customs control; that nothing can come in and go out without Customs authorisation; that as soon as he found that the goods were not fully mutilated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the imposition of penalty also was unwarranted and prayed that the order confiscating the goods demanding duty and imposing penalty may be set aside. 4. Shri V.K. Chaturvedi, learned SDR refers to paras 41, 42 and 43 of the order of the Commissioner stating that permission to mutilate the goods was obtained after the importation of the goods; that there was no amendment in the Import Licence a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and got it. We also note that the samples taken by the D.R.I. and tested for the purpose indicated that the imported goods were 'virgin plant waste'. Thus there was an indication that the imported goods were waste. Whether they met with the requisite standard or not for that purpose, the permission was given for mutilation of the goods. We also note that the factory of the appellant is situated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances the confiscation of goods and imposition of personal penalty is set aside. 6. In so far as payment of duty is concerned since the imported goods were to be converted into agglomeration and granules for the purpose of export, there is no question of demand of duty. In the circumstances we direct the authorities concerned to get the goods fully mutilated and see that the converted goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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