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2017 (12) TMI 1150 - AT - CustomsMisdeclaration of imported goods - Revenue came to a conclusion that the waste paper imported by appellant for use in manufacture of Newsprint Paper consisted waste paper as well as Kraft paper - Appellant’s plea is that sorting out of waste kraft paper from the imported lot was “manufacture” - Held that: - There is no difference in the quantity and value of the waste kraft paper sold to different buyers without use thereof in manufacture of news print. It is also an admitted fact that waste kraft paper is not generation of manufacturing process carried out by appellant. Appellant’s plea that sorting out of waste kraft paper from the imported lot was “manufacture” is inconceivable. There is no doubt that the goods imported by appellant was declaring that as waste paper for use in manufacture of newsprint. But appellant’s awareness that waste kraft paper were unusable in such manufacture cannot be ignored in view of the appellant’s experience for some times past. Those were sold and appellant was benefited out of the sale of such goods. Customs should not suffer the loss of duty made at the time of import on the sold waste kraft paper - basic customs duty, and additional customs duty as is prescribed by law shall be leviable - Central Excise duty if any paid is whether adjustable shall be examined by the learned adjudicating authority and appropriate order passed thereon. Interest - penalty - Held that: - In view of interpretational difficulty, there shall be no penalty against the quantum of demand on the appellant - Interest flow against the unpaid demand. Appeal allowed in part, part matter on remand.
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