TMI Blog2019 (5) TMI 1744X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, to communicate the duty payable to the applicant/appellant, within the three days of receipt of the copy of this order and upon of payment of the duty or balance duty by the appellant, shall release the goods within the next three days of communication of the duty having been paid. The respondent Commissioner is directed to consider the same in terms of Notification 26/2009-Cus. (N.T.), dated 17 March, 2019 in respect of Handling of Cargo in Customs Areas Regulations, 2009 under clause 6(1)(l) of the said Notification - The respondent authority shall file the compliance report of this order on or before 25 June, 2019. Put up before the Bench on 27 June, 2019 for ascertaining the compliance of this order. ROM dismissed. - Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is confirmed by technical opinion of a Charted Engineered empanelled by the department. The goods are therefore undisputedly plastic (polyester) waste classifiable under CTH 39159041. (ii) Plastic waste classifiable under CTH 39159041 is restricted for import. Further, in terms of Public Notice No. 392(PN) 1992-97, dated 1-1-1997 read with Policy Circular No. 20/2002-2007, dated 12-3-2003 (copy of the PN as well as Policy Circular enclosed for kind reference) issued by DGFT, import of Plastic waste/scrap (Except PET Bottle waste/scrap) shall not be permitted, except against a license. Such licenses for import shall be subject to Actual User condition and any other condition as may be imposed by Special Licensing committee (r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Tribunal in the Final Order, based on submissions, on the facts on record, the grounds of appeal, including the report of CRCL, chartered engineer s report, etc. have arrived at the finding that the goods are classifiable under CTFI 63.10. Further it has been observed that the goods being scrap of cordage or rope of textile material are not mentioned in Chapter 39 and hence is not classifiable as proposed by Revenue under chapter Heading No. 3915. Thus, only for the reason that in paragraph 18 of the order, is mentioned that Learned AR for Revenue relies on the impugned order does not mean that the submissions and assertions of Revenue were not considered, in view of the detailed findings recorded. 4. Ld. AR is also relied of on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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