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M/s Shiva Taxfabs Ltd. Versus C.C. - Amritsar

Confiscation of consignments under Section 11(d) and (m) of the Customs Act, 1962 - option to pay redemption fine under section 125 of the Customs Act, 1962 - imposition of penalty Section 112 ibid - classification of export consignment - pet bottle scrap waste falling under Chapter 39 of the Customs Tariff 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 .....

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ract 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 of the said goods. Further, there is no material available on record that the appellant had any knowledge of mis-declaration of goods. Also, appellant themselves noticed the discrepancy regarding declaration of goods on the Bill of Lading and requested for first check vide letter dated 22.02.2013 - impositi .....

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riginal dated 16.05.2013. 2. The brief facts of the case are that the appellant filed Bill of Entry No. 9397078, dated 23.02.2013 for clearance of consignment of 102.900 MT of pet bottle scrap waste falling under Chapter 39 of the Customs Tariff Act, 1985. The impugned goods were imported from United Kingdom. During the first check, the consignment was found to contain Hazardous Waste like plastic scrap containing bottles, wrappers, plastic etc. instead of pet bottle scrap. As per Hazardous Wast .....

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962 with an option of payment of redemption fine of ₹ 1 lakh and to re-export the impugned goods at appellants own expenses. Apart from that, penalty of ₹ 1,40,000/- was also imposed under Section 112 ibid. Aggrieved by the adjudication order, the appellant filed the appeal before the Ld. Commissioner (Appeals), who upheld the Order-in-Original and rejected the appeal of the appellant. Hence, the present appeal is before this Tribunal. 3. Heard both the sides and perused the records .....

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