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2018 (12) TMI 1044 - AT - CustomsPenalty u/s 112(a) of CA - import of Polyester Waste - restricted item or not - Confiscation alongwith penalty - direction to re-export the goods - Held that:- The appellant is a first time importer of Waste Polyester Ropes and have bonafidely filed the Bill of Entry under First Check Basis. We further find that as per the report of CRCL, the goods under import are old, dull white ropes of assorted length and sizes. The said ropes are composed of Polyester Plastic other than Polymide (Nylon). The goods are more appropriately classifiable under Chapter 63 - no case of mis-declaration or conscious effort to import restricted goods is made out - confiscation set aside - penalty also set aside - clearance for home consumption on payment of duty allowed - appeal allowed.
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