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2022 (11) TMI 511 - AT - CustomsConfiscation of imported goods - penalty - allegation is that the waste paper contains more than 1% non-paper material - HELD THAT:- It is undisputed fact that the inspection of entire goods have not been undertaken. The percentage of non-paper material arrived at on eye estimation that too not of the entire goods but a small and part quantity of one container. There is no certificate or report from expert even on the eye estimation basis - the percentage of non-paper material was arrived at on assumption and presumption basis for this reason itself the goods were not liable for confiscation. The department could not find any material evidence to allege that in case import contains more than 1%, the appellant have any involvement or understanding with the supplier. On the basis of these documents, it is clear that the appellant cannot be made responsible if any lapse committed by the supplier. The appellant have already abandoned the goods. Considering all these facts, it is clear that the appellant is not responsible for any misdeed, if any, committed by the supplier therefore, the appellant is not liable for any penalty. Accordingly, the penalty imposed under Section 112 (i) of the Customs Act, 1962 is set aside. Appeal allowed - decided in favor of appellant.
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