9911796707
TMI Blog2025 (5) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... State: Shri Hitendra Singh - Govt. Advocate. For the Respondent No. 2: Shri Himanshu Shrivastava - Advocate. ORDER Petitioner has filed this petition under Article 226 of the Constitution of India challenging seizure memorandum dated 31.01.2025 issued by respondents under Section 110 of Customs Act on grounds that they have reasonable belief that imported goods appears to fall under the cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... polyurethane foam and report does not suggest that goods appear to be waste, therefore, there was no reason to believe with the authorities for seizure of goods. Order be set aside and respondents be directed to release the goods. 4. Counsel appearing for respondents submitted that goods were not primary form of Polyurethanes. On physical examination it was found that goods were skins and offcuts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arifies that polyurethane foam products commonly known as 'top skin", 'bottom skin', 'side skin' and 'shreddings' would be appropriately classifiable under heading No.39.15 of the CET as waste, parings and scraps of plastic." Explanatory notes of World Customs Organization on Harmonized Commodity Description and Coding System which classifies waste, parings and scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby effluents are generated." On going through aforesaid circulars and guidelines, imported material was classified as waste, scrap and parings of polyurethanes. In view of same, petition be dismissed. 5. Heard the counsel for the parties. 6. Petitioner was importing the goods declaring them as Polyurethane Foam Trims in Primary Form under CTH 39095000. 7. On going through photographs whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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