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2012 (6) TMI 313 - AT - CustomsImportation of plastic scrap - Revenue entertained a view that the plastic scrap importation was contrary to the provisions of Foreign Trade Policy relating to plastic scrap - confiscation and order of re-export of goods - redemption fine and penalty imposed - Held that:- What emerges from CIPET's report is that except for quantity with stickers, balance quantity can be considered as a virgin plastic waste or otherwise and they are not in a position to certify the same. In view of the fact that there was no deliberate intention to import hazardous waste into the country as it emerges from the records, substantial reduction in the redemption fine and penalty would meet the ends of justice for both sides. Accordingly, the redemption fine on the goods is reduced to ₹ 40,000/- penalty on the importer is reduced to ₹ 25,000/- and penalty on the CHA is reduced to ₹ 10,000/-.
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