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2022 (1) TMI 1185 - AT - CustomsClassification of imported goods - freely importable Waste Paper - to be classified under CTH 47079000 or otherwise? - reasons to justify seizure and confiscation of consignments importedor not - confiscation - penalty - HELD THAT:- In the present case, the entire consignment of goods in question have been detained/seized on the basis that on visual inspection and in presence of 2 panchas on 30-01-2020, foul smell was coming out; that cargo was found wet and containing mud and filth; that traces of plastic bottle of floor cleaner, Corrugated Box, Craft Paper, putrefied material, plastic waste, empty cans of soft drink and packaged water, thermocol plates, old cloths are found in representative containers opened for examination. However, no actual quantification of such traces of plastics and other materials has been made in goods in question and there is no dispute that goods in question are predominantly waste paper imported by these Appellants. It is found that CTH 47079000 also covers unsorted waste and scrap. There is no whisper by Revenue against fact of waste papers pre-dominantly contained in whole consignment of goods in question. Having not disputed this factual position by Revenue, seizure/confiscation of consignment is not justified. It is also settled law that entire consignment cannot be seized/confiscated on unjustified assumptions and presumption and in absence of evidences. In the facts of this case, revenue has not adduced clinching evidences to justify seizure and confiscation of consignments imported by these Appellants. This being case of appreciation of facts, there is no need to go into the case laws relied upon by the Appellants. Authorities have not considered facts and have not given judicious findings on the facts in these cases. The goods in question are not “Municipal Waste” and hence provisions of Hazardous and Other Wastes (Management and Trans boundary Movement) Rules, 2016 are not applicable in absence of sufficient and clear evidences. There are no cogent reasons with clear evidences are adduced on record by Revenue for discarding pre-shipment inspection certificate in toto. In absence of any inculpatory statements and there being no deliberate mis-declaration on the part of Appellants, confiscation of goods, and penalty are not sustainable, in the facts of these cases - the appellants are admittedly engaged in the manufacture of craft paper and other paper products and the imported goods i.e. paper waste in question is meant for use as raw material in their production. On this fact also it cannot be alleged that appellant has not imported the paper waste and something else. The order for re-export of goods and imposition of penalty on all the Appellants deserves to be set aside - appeal allowed - decided in favor of appellant.
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