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2014 (12) TMI 860 - CESTAT NEW DELHIPenalty u/s 112 - Confiscation of goods - High toxic goods - Commissioner upheld redemption fine and penalty - Held that:- No merit in the observation of the Commissioner (Appeals). Merely because there was a checking clause by quality surveyor, the same does not lead to indicate any malafide on the part of the importer. Further, we have to keep in mind that quality inspection and certification is done at the exporter’s end and the importer in India has no hand in the same. Further, it is also on record that waste paper was also in the nature of road sweeping as also toxic plastic substance. In the absence of any evidence on record to reveal that the appellant was a party to the presence of such plastic contents in the consignment of waste paper, the Revenues finding are based upon assumption and presumptions for which the appellant cannot be penalized. Inasmuch as the appellant is not interested in clearance of the goods, we set aside the penalty imposed upon him by modifying that part of the impugned order only - Decided in favour of assessee.
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