TaxTMI 
TaxTMI 
2019 (4) TMI 491
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....1.09.2017 they had made many submissions which are recorded but considered. He more specifically submits that the bench has recorded in Para 5 that percentage of putrefiable organic matter was found to be in total consignment as per Andhra Pradesh Pollution Control Board (APPCB). It is his submission that the said recording as being submitted by the learned counsel is incorrect. It is his submission that the letters of APPCB which is referred to in the said Para is in Page 123 and the final inspection of the consignment was undertaken at appellant/applicant's factory and APPCB by letter dated 03.07.2009 has stated that non-fibrous material was checked and weighed. It is his submission that none of the reports indicated that there was pu....
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....t 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 consignment in this case is just 2.71%, it is the submission that the adjudicating authority has erred in confiscating consignment for mis-declaration and also imposed penalties. He would submit that the presence of municipal in the waste paper imported by the appellant is inevitable. He would submit the penalties imposed on the main appellant as well as on ....
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....stry of Environment and Forests dated 10.02.2006 wherein the upper limit of recyclable waste was fixed of total consignment which is 8% and while the percentage of such waste in the consignment in the case in hand is just 2.71%, it is the submission that the adjudicating authority has erred in confiscating consignment for mis-declaration and also imposed penalties. He would submit that the presence of municipal waste in the consignment material of waste paper imported by the appellant is inevitable. He would submit that penalties imposed on the main appellant as well as on the individuals is totally excessive and unwarranted." 6. The first error which was sought to be rectified by the learned counsel is rectified and the application for r....