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2014 (5) TMI 22 - HC - Customs100% EOU - Violation of LOP – Importation of plastic waste and scraps - Direction of re-export - Whether the goods imported by the respondent falls under the category ‘prohibited goods’ - Held that:- The entire exercise of original authority rested on the inspection report - Beyond that, there is nothing on record to show that what was imported was in contravention of LOP - The reading of the report of the Pollution Control Board points out that the materials contained all sorts of plastic waste soaked with oil, dirt and other grit matters - The Pollution Control Board pointed out that open plastic materials need proper cleaning - The observation made by the Pollution Control Board showed that what was imported were all sorts of plastic wastes and that the conclusion reached directing re-export was based on the fact that the importer did not have the facility of washing imported goods inside its premises - Apart from that, no other material to justify the conclusion of the Revenue that the petitioner had imported hazardous material or prohibited items - On facts found by Tribunal and Commissioner, this Court do not have any hesitation in holding that the Revenue is not justified in contending that the importer has committed violation to the LOP given – Therefore, questions of law raised in Civil Miscellaneous Appeal are rejected – Decided against Revenue.
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