TMI Blog2015 (9) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Act, 1985 - Hazardous Waste like plastic scrap containing bottles, wrappers, plastic etc - permission of Ministry of Environment and Forests was required to import the waste as per Hazardous Waste (Management, Handling and Transboundary) Rules, 2008. Held that: - on examination, the goods were found different from the description of goods declared in the Bill of Entry. Thus, there is a mis- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty not warranted - redemption fine reduced to ₹ 25,000/-. Appeal allowed - decided partly in favor of appellant. - C/52579/2015-[SM] - Final Order No. 54092/2015 - Dated:- 24-9-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Priyanka Goel (Advocate) for the Appellant Mr. Rajeev Gupta, DR for the Respondent ORDER This appeal is directed against the impugned order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, the impugned goods were confiscated and proceedings were initiated by the Customs Department, which culminated into the Order-in-Original dated 16.05.2013. The adjudicating authority vide its order dated 16.05.2013 ordered for confiscation of impugned goods under Section 11(d) and (m) of the Customs Act, 1962 with an option of payment of redemption fine of ₹ 1 lakh and to re-expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty on the ground that there is no element of mensrea in this case. 5. I find that the appellant purchased the goods on high seas sale basis from M/s Jay Disha Impex Pvt. Ltd. on the basis of contract entered into between them. It is noted that the appellant is a user of pet bottles scrap and had been importing such goods regularly. There is no case of mis-declaration regarding import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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