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2015 (9) TMI 1473 - AT - CustomsConfiscation of consignments under Section 11(d) and (m) of the Customs Act, 1962 - option to pay redemption fine under section 125 of the Customs Act, 1962 - imposition of penalty Section 112 ibid - classification of export consignment - pet bottle scrap waste falling under Chapter 39 of the Customs Tariff Act, 1985 - Hazardous Waste like plastic scrap containing bottles, wrappers, plastic etc - permission of Ministry of Environment and Forests was required to import the waste as per Hazardous Waste (Management, Handling and Transboundary) Rules, 2008. Held that: - on examination, the goods were found different from the description of goods declared in the Bill of Entry. Thus, there is a mis-declaration of goods and confiscation U/S 111(d) and (m) of the Customs Act, 1962 is justified. Regarding the quantum of redemption fine and penalty it was found that that the appellant purchased the goods on high seas sale basis from M/s Jay Disha Impex Pvt. Ltd. on the basis of contract entered into between them. It is noted that the appellant is a user of pet bottles scrap and had been importing such goods regularly. There is no case of mis-declaration regarding import of the said goods. Further, there is no material available on record that the appellant had any knowledge of mis-declaration of goods. Also, appellant themselves noticed the discrepancy regarding declaration of goods on the Bill of Lading and requested for first check vide letter dated 22.02.2013 - imposition of penalty not warranted - redemption fine reduced to ₹ 25,000/-. Appeal allowed - decided partly in favor of appellant.
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