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2023 (11) TMI 1036 - CESTAT HYDERABADAbsolute Confiscation with an option to re-export the goods within 45 days - levy of penalty - import of 42.410 MTs of goods declared as UBC aluminium - permission from the Ministry of Environment and Forests not obtained - HELD THAT:- From the grounds of appeal, It is seen that appellant is not denying that the goods in question were plastic waste only. They have not made any submission to the effect that they have obtained any permission to import the same. In fact they have made a request that since the goods in question cannot be re-exported, they should be allowed to destroy the material under such conditions and restrictions as may be imposed by the Customs Authorities in consultation with the Pollution Control laws as applicable in India. This request from their side shows that they were fully aware that the goods in question were plastic materials only, but still they had declared the same as UBC aluminum while filing their Bill of Entry. There are no reason to interfere with the said order passed by the Commissioner (Appeals) - appeal dismissed.
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