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2015 (10) TMI 956 - AT - CustomsAttempting export of prohibited goods Packaging of goods in plastic pouches Since tobacco products were found to be packed in plastic pouches which were no longer permissible, sample were forwarded for testing to Dy. Chief Chemist, who opined that percentage composition was 11.5% plastic and balance tobacco Commissioner held that goods have been entered for exportation in contravention of provisions under Plastic Waste (Management and Handling) Rules, 2011 thus were liable for absolute confiscation and liable to penalty Held that:- where tobacco products have been manufactured in 100% EOU and meant only for export, products can be packed in plastic sachet In view of amendment in mode or packing made by Ministry of Environment & Forest, vide Notification, there was confusion as to effect of same In view of clarification by Supreme Court, there was no contumacious conduct on part of appellant in carting in tobacco product for export packed in plastic sachet Impugned order of confiscation and penalty set aside Appellant entitled to refund of fine and penalty already deposited Decided in favour of Appellant.
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