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M/s Paramount Exports Versus Commissioner of Customs (Export) , Nhava Sheva

2015 (10) TMI 956 - CESTAT MUMBAI

Attempting export of prohibited goods – Packaging of goods in plastic pouches – Since tobacco products were found to be packed in plastic pouches which were no longer permissible, sample were forwarded for testing to Dy. Chief Chemist, who opined that percentage composition was 11.5% plastic and balance tobacco – Commissioner held that goods have been entered for exportation in contravention of provisions under Plastic Waste (Management and Handling) Rules, 2011 thus were liable for absolute con .....

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f confiscation and penalty set aside – Appellant entitled to refund of fine and penalty already deposited – Decided in favour of Appellant. - Appeal No. C/89775/13 - Final Order No. A/1263/2015-WZB/SMB - Dated:- 15-5-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Yogesh Rohira, Adv. For the Respondent : Shri S J Shahu, AC (AR) ORDER Per Anil Choudhary The appellant, M/s Paramount Export is a merchant exporter, is in appeal against Order-in-Appeal No. 293 (ADJN-EXP)/2013(JNCH)/EXP-70 .....

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priate RITC for Chewing Tobacco. The appellant is a Merchant Exporter, whereas the manufacturer is Sopriwala Export Pvt. Ltd. a 100% EOU. The goods under the shipping bill was examined on 9.11.2012 and it was found that tobacco product was packed in a plastic pouches. Since the tobacco products packed in plastic pouches were no longer permissible, as appeared to the Revenue in view of Govt. of India, Ministry of Finance, CBE&C letter dated 30.8.2011, a sample of the goods under export was fo .....

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requested for waiver of show-cause notice and requested for personal hearing and adjudication of the matter, the goods being edible and perishable. During the course of personal hearing held on 28.12.2012, the exporter submitted that they had purchased the material from a 100% EOU - M/s. Sopariwala Export Pvt. Ltd. which had supplied the tobacco product in plastic sachet. They were not aware of the recently changed packing provisions and accordingly stated that they have not consciously contrave .....

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cular dated 30,8.2011, and accordingly, the goods were held liable for absolute confiscation under Section 113 (d) of the Customs Act and further the exporter was held liable to penalty under Section 114(i) to attempt export of the alleged prohibited goods. Further, request of the appellant to take the goods back to town was also refused. Accordingly, the goods valued at ₹ 26,77,500/- FOB were ordered to be confiscated absolutely under Section 113(d) and further penalty of ₹ 5 lakhs .....

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was allowed in part. 3. Being aggrieved, the appellant is in appeal before this Tribunal on the ground that the learned Commissioner (Appeals) has failed to appreciate that it is a case of genuine mistake and there was no mala fide on the part of the appellant-exporter in carting the goods in the Customs area for export, packed in plastic sachet. Further, in view of the recent change in the legislation, as regards the mode of packing, the Commissioner (Appeals) was not justified in upholding th .....

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ng given by the applicant -exporter to the effect that they are a 100% EOU established in SEZ. Further, they are not in the business of selling Pan Masala, Gutkha and tobacco products manufactured in the DTA. Further undertaking that in case of exemption from Plastic Waste (Management and Handling) Rules, 2011 being granted for export of Pan Masala, Gutkha and tobacco products in plastic packaging, the petitioner company have undertaken not to sell the products inside India in violation of the s .....

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g) Rules, 2011. 3.2 The Counsel for the appellant urges that in view of the interpretation by the Hon'ble Supreme Court that the said Plastic Waste (Management and Handling) Rules, 2011 shall not be applicable in case of manufacture of tobacco products like pan masala, gutkha etc. in a 100% EOU and the products being meant for export only tobacco product can be packaged into plastic sachet. The Counsel have further filed a copy of similar undertaking on Non-Judicial stamp paper given by the .....

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