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2015 (10) TMI 1718 - AT - CustomsImport of restricted goods - import of plastic content in the paper waste without declaration - Confiscation of goods - Held that:- the same is clearly liable for confiscation as they do not fulfil the condition for the import thereof. Also as a consequence, the used paper collected as road sweepings is liable to confiscate under Section 119 ibid as the goods used for concealing the smuggled goods, namely, the used plastic waste. Clause 7 of their contract with the suppliers provided for final load port quality inspection on seller’s account by surveyor mutually agreed upon. It is obvious that they had stipulated pre-shipment inspection that the goods imported were as per declaration in the Bill of Entry. Thus, the appellants cannot fully absolve themselves of the responsibility to ensure that the goods imported were as per their declaration in the Bill of Entry. - No infirmity in impugned order - Decided in favour of Revenue.
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