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2017 (10) TMI 713 - AT - CustomsConfiscation - penalty - import of Irony Aluminium Scrap - it was alleged that the importer attempted to import hazardons plastic and other waste materials by mis-declaring the cargo as Irony Aluminium scrap, thereby violating the provisions of the Environment Protection Act, 1986 - Held that: - as per the report of the TNPCB some extraneous plastic items were found in the consignment. There is nothing in the said report to reflect upon the quantum of such waste materials, neither is there any observation by the said authorities so as to arrive at the conclusion that the goods imported by the appellants are hazardous - Nobody would import plastic carry bags or used seals, electronic waste etc., which is much cheaper material in a consignment of iron and aluminum. The presence of municipal waste in the cargo could be the result of heavy rains in the region thus exposing the containers to flood like situation. The said fact is beyond the control of the assessee and cannot lead to confiscation of the goods or for imposition of any penalty upon them. Appeal allowed - decided in favor of appellant.
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