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ITC Limited Versus CC & ST - Visakhapatnam-Cus

2017 (12) TMI 400 - CESTAT HYDERABAD

Whether the confiscation of the waste paper by the lower authorities is correct or otherwise and whether penalties imposed on the main appellant as well as on the individuals needs to be upheld or otherwise? - Held that: - it is undisputed that the consignment of waste paper imported by the appellant did contain materials which was identified as of municipal waste. The said municipal waste was seggregated on the direction of Pollution Control Board is undisputed and the percentage of municip .....

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l penalties imposed on the two individuals - Held that: - These employees being executives of the company cannot be held as liable to penalty, as the presence of municipal waste in the consignment being inevitable, it cannot be held that these individuals had any role to play in confiscation of the goods; in our considered view, the penalties imposed on the individuals are unwarranted. - Appeal allowed in part. - Appeal No. C/723-725/2016 - Final Order No. A/31825-31527/2017 - Dated:- 15-11- .....

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filed a home consumption bill of entry for clearance of goods described as Waste Paper Residential Sorting Mix Paper for paper making industry classifying the same under CTH No.47079000 and claimed the benefit of Notification No.21/2002-Cus., dated 1-3-2002. Based on the letter dated May 2005 of the Director General of Inspection, Customs & Central Excise, New Delhi asking the field formations to ensure that only properly segregated paper, paperboard and paper product wastes enter the countr .....

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ture of paper waste, plastic and metal containers of various domestic products like detergents, beverages and food items. These containers were unclean, unhygienic and were containing remnants of waste material. Prima-facie, this waste appeared to be municipal waste. It was revealed from the examination that the percentage of this waste varied from 8.75 to 46.92. The goods were got examined by the AP Pollution Control Board who, interalia, observed that waste paper was mixed with municipal solid .....

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In the above circumstances, a show cause notice was issued proposing confiscation of goods under section 111(d) and 111(m) and proposing penalty under section 112(a). The show cause notice also proposed to deny the duty exemption claimed by the importer. After due adjudication process, the impugned order was passed. Aggrieved by the impugned order, M/s ITC Limited had filed this appeal. Aggrieved by the order of the adjudicating authority vide which the authority has confiscated goods with an op .....

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t was noticed that the percentage of putrefiable organic matter was 2.71% of the total consignment and that the Pollution Control Board authorities directed segregation of the putrefiable organic matter and destroy the same, it is his submission that this was done so as per the office memorandum of Ministry of Environment and Forests dated 10-02-2006, the upper Limit of the vide of putrefiable materials was fixed of total consignment which is 8% and while the percentage of such waste in the cons .....

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before the Chennai Bench of Tribunal and it was held in favour of revenue and against the appellant as reported at 2016-TIOI-153 CESTAT; that an appeal filed by the appellant, is pending before the Supreme Court reported at 2016-340-ELT-A-7. 7. On consideration of the submission made by the both sides and perusal of records, we find that it is undisputed that the consignment of waste paper imported by the appellant did contain materials which was identified as of municipal waste. The said munic .....

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