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TMI Blog2015 (10) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002. Serial No. 152 of notification no. 21/2002-CUS prescribes concessional rate of duty for the goods heading 4707 (waste paper) for use in the manufacture of paper/paperboard or newsprint. The appellant during July, 2011 imported eight consignments declared to be containing ''waste paper-used kraft paper'' and filed eight bills of entry for their clearance. The total CIF value declared for these eight consignments of paper waste was Rs. 52,47,174/- and the total quantity imported was 272.793 MTs. The goods had been imported at ICD Concor, Kanakpura-Jaipur where the bills of entry had been filed. The goods were examined by the officers of the Customs along with the officers of ICD Concor-Jaipur. According to the department, the goods in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered confiscation of the waste kraft paper weighing 41.809 MTs, of waste paper under Section 119 of the Customs Act, 1962 with option to be redeemed on redemption fine of Rs. 1,00,000/- as the same was held to have been used for concealing the goods kraft paper which was alleged to have been imported in the guise of waste paper. He also imposed penalty of Rs. 9,23,079/- on the appellant. The appellant filed an appeal to the Commissioner (Appeals) against this order of the Additional Commissioner. Commissioner (Appeals) vide Order-in-Appeal dated 27-2-2013 set aside the Additional Commissioner's order and allowed the appeal. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 2. Heard both side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper when the physical examination of the goods shows that the same are serviceable paper which can be used for various purposes like, making of grocery bags, wrapping paper, bituminized paper etc.; that besides the report of CPPRI-Saharanpur, the report of Director of Kumarappa National Handmade Paper Institute-Jaipur, M/s. Nisha Enterprises-Jaipur and the market enquiry also shows that the goods, in question, are serviceable kraft paper which would be useful for various purposes and cannot be considered as waste and scraps of paper; that Commissioner (Appeals) has wrongly relied upon the end use certificate issued by the Jurisdictional Assistant Commissioner of Central Excise, Alwar as evidence that the goods were waste paper; that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is totally incorrect to accuse the respondent of having imported fresh/prime quality paper by mis-declaring the same as waste paper, as price of the fresh/prime quality kraft paper and the waste paper would be totally different; that respondent have used the paper for manufacture of kraft paper and the end use of the goods has been certified by the Jurisdiction Assistant Commissioner; that Tribunal in the case of Mohit Paper Mills v. C.C.E. reported in 2012 (285) E.L.T. 379 (Tri-Del) has held that when the consignment of the waste paper was found to be containing some good quality paper in rolls and that this discrepancy was noticed by the Customs but the Customs did not change the value, and as such accepted the declared value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of kraft paper described as waste paper were found to be containing the paper which according to the department is not waste paper but is serviceable paper, which can be used for making paper bags, bituminized paper or can be used for wrapping purposes. The photographs of the goods which have been placed on record show that the rolls of the paper which had been imported were damaged. Therefore, just because some of the paper contained in the damaged rolls was found to be of serviceable quality, the consignment cannot be treated as of prime quality kraft paper more so, when the Adjudicating Authority has accepted the declared transaction value of the goods. We find that the Tribunal in the case of Mohit Paper Mills Limited v. C.C.E.-Noida ..... X X X X Extracts X X X X X X X X Extracts X X X X
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