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2019 (1) TMI 1693 - UTTARAKHAND HIGH COURTConfiscation - import of plastic waste - restricted item or not - concealing of smuggled goods - allegation that a huge quantity of 19.83 M.T. of used plastic was imported, without declaring such import in the Bill of Entry and without obtaining clearance from the DGFT - HELD THAT:- The submission of Mr. Rahul Consul, Learned Counsel for the appellant, that it is the exporter who is responsible, and the appellant who had imported the goods bona fide cannot be subjected to fine and penalty, as he was unaware that the goods imported by him also contained used plastic, is not tenable. In the order under appeal, the Tribunal has noted that Clause 7 of the contract provided for pre-shipment inspection of the imported goods. As it was open to the appellant to inspect the goods, before they were exported to India (prior to shipment), he could not absolve himself of blame and claim to be unaware that the shipment contained used plastic of a considerable quantity. An appeal to the High Court is available, under Section 130 of the Customs Act, only if the case involves a substantial question of law. The Tribunal is the final Court of fact, and it is only if such findings are either perverse or are based on no evidence, would they give rise to a substantial question of law warranting interference in proceedings under Section 130 of the Customs Act - The findings recorded by the Tribunal, in the order under appeal, do not suffer from any such infirmity nor does a substantial question of law arise for consideration in this appeal. There are no reason to entertain this appeal in the exercise of our jurisdiction under Section 130 of the Customs Act - appeal dismissed.
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