Home Case Index All Cases Customs Customs + AT Customs - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 400 - AT - CustomsWhether the confiscation of the waste paper by the lower authorities is correct or otherwise and whether penalties imposed on the main appellant as well as on the individuals needs to be upheld or otherwise? Held that: - it is undisputed that the consignment of waste paper imported by the appellant did contain materials which was identified as of municipal waste. The said municipal waste was seggregated on the direction of Pollution Control Board is undisputed and the percentage of municipal waste in these consignments was 2.71% of total quantity of waste paper imported. The confiscation ordered by the adjudicating authority and allowed on payment of redemption fine is correct order and does not require any interference. The redemption fine ordered by the lower authorities is also proportionate and is not excessive - penalties imposed on the main appellant u/s 112(a) is correct, but the quantum of penalty seems to be excessive - the quantum of penalty reduced. Personal penalties imposed on the two individuals - Held that: - These employees being executives of the company cannot be held as liable to penalty, as the presence of municipal waste in the consignment being inevitable, it cannot be held that these individuals had any role to play in confiscation of the goods; in our considered view, the penalties imposed on the individuals are unwarranted. Appeal allowed in part.
|