9911796707
TMI Blog2025 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... within the period of limitation. Accordingly, delay is condoned. The applications for condonation of delay are allowed. 2. These appeals have been filed by the customs department challenging the order dated 24th April, 2024 passed by the Customs, Excise, Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata. The impugned order is a common order passed in two cases concerning the same importer, namely, M/s. Uniglobal Papers Pvt. Ltd. The learned Tribunal by the impugned order directed re-examination of the containers and, if upon such re-examination, the examining authority holds that there is no violation of statutory provision and hazardous material in the imported consignments, confiscation order in the order-in-original dated Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be not required since the importer in the said case goes to abide by the direction issued by the first appellate authority who directed that the cargo should be incinerated as per standard norms. Therefore, we are required to consider this appeal independently dehors the appeal filed by the revenue as well as the importer in the case of Emami Paper Mills Limited. In our prima facie view, the question of re-examination of a cargo would arise when there is material to discredit the initial examination. On a reading of the order-in-original we prima facie find that the description of the goods stuffed in the 67 (54+13) containers did not conform to the pre-shipment certificate. 6. On a perusal of the order-in-original of the show-cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority who re-examined the facts and concurred with the adjudicating authority. Therefore, in our prima facie view, it was incumbent upon the learned Tribunal to examine the factual position and also consider the case of the importer on the grounds that may be canvassed before the Tribunal. Thus, without going into the facts of the case, the question of discrediting the examination done by the Department would not augur well. 8. Therefore, we are of the view that the appeal should be heard should be heard for which the appeals are required to be admitted and accordingly, they are admitted on the following substantial questions of law. A. Whether the Ld. Tribunal erred in law and on facts by passing the impugned order dated 24.04.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re contaminated with municipal solid, domestic or medical waste? F. Whether the Ld. Tribunal has erred in ignoring the fact that the respondent has not complied with the mandatory requirement for filing a quarterly certificate from SPCB as per Para VI of the OM dated 10.01.2023 which has a mandatory requirement that the importer should submit a quarterly certificate from SPCB to the customs authority at the time of clearance of the import consignment? G. Whether the Ld. Tribunal erred in ignoring the fact that goods have not only been mis-declared but also appeared to have been imported in contravention of the import policy for such goods including the provisions of Hazardous and other wastes (Management and Transboundary Movement) Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t if they are willing to re-export the imported cargo which have been held to be prohibited goods in terms of the direction issued by the adjudicating authority, they will give their consent in writing to the Department and if the same is given, subject to compliance of other formalities the Department shall permit the respondent/importer to re-export the goods at their risk and cost without reference to the pendency of this appeal. 13. Learned Counsel appearing for the respondent-importer seeks leave to file a compilation containing all documents which were placed before the learned Tribunal. 14. The learned Advocate for the appellant shall file requisite number of informal paper books prepared out of Court within four weeks including th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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