Home Case Index All Cases Customs Customs + AT Customs - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 859 - CESTAT CHENNAIConfiscation - unsorted waste paper in six containers being heavily contaminated with domestic waste - Held that: - . When the other waste material is of domestic waste origin and 2/3rd part by weight is under OGL and l/3rd part by weight is under non-OGL, the domestic waste falls under Chapter Heading 38.25 of the Customs Tariff/EXIM Code 3825 10 00 of the Foreign Trade Policy and thus is not freely importable. Goods in question have thus rightly been held liable to confiscation under the Customs Act/Foreign Trade Policy/Hazardous Wastes Rules - Since liability to confiscation of goods is upheld, penalty is also sustainable, however, penalty reduced to ₹ 10,000/- - appeal allowed - decided partly in favor of appellant.
|