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TMI Blog2013 (1) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... S.A., Belgium. The value declared for the consignment was 310 USD per MT and it was at par with price for waste paper being imported at that time. At the time of release of the goods, the goods were examined by opening the containers and it was found that waste paper was stacked in front side of the container and reels of good quality paper was stuffed behind the bales. Therefore, 100% examination of the consignment was ordered and after 100% examination the goods found were as under :- Sl. No. Container No. Packages declared Packages found Width Range of Reels Weight in MT 40' BALES BALES REELS Waste paper Stock lot 1. AMFU 8595871 27 8 210 03"-27.5" 6.680 15.270 2. MSKU 8321580 34 14 144 03"-37" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier they were informed that the paper rolls were considered to be waste paper since core pipe in most of the reels were broken or damaged. Since such paper could not be put to use for printing, the paper was sold in the market as waste paper for use as raw material for manufacturing finished writing and printing paper. They produced a copy of letter dated 24th August 2007 from the supplier. The appellant requested the Custom authority to shred the impugned goods so that the goods were fit to be used only as waste paper for overcoming any misgiving of the Revenue. They further submitted an end use certificate to the effect that the said paper was used of generating pulp which certificate has been countersigned by the Central Excise, Range ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o keep attempting to smuggle good quality paper as waste paper and to offer shred the paper whenever detected. He is of the view that in this case confiscation and penalty were warranted and rightly ordered by the adjudicating authority. 6. We have considered arguments on both the sides and we have considered the decisions cited by the counsel. We find that these decisions are with reference to facts of each case and it is not proper to infer any general rule from the said decision in the matter of mis-declaration of goods. However we find in this case that though mis-declaration of the description of the goods was noticed, the custom department accepted the goods to be waste paper inasmuch as the value of the goods was not changed. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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