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Issues: Whether the imported serviceable paper bags, declared as scrap, were to be treated as scrap and permitted to be transported to the importer's factory for pulping under customs supervision.
Analysis: The imported consignment was found to consist of serviceable multi kraft paper bags though described as waste paper scrap. The Tribunal applied its earlier view in an identical situation and held that the goods could be treated as scrap for the purpose of disposal. It directed transportation of the goods to the importer's factory under the supervision of Customs officers and required pulping of the serviceable bags to be supervised by the jurisdictional Excise Officer, with the related expenses to be borne by the importer.
Conclusion: The issue was decided in favour of the appellants, and the goods were directed to be treated as scrap and handled under customs supervision.
Final Conclusion: The appeal succeeded with consequential relief, and the contested goods were ordered to be disposed of as scrap under supervisory control.
Ratio Decidendi: Where imported goods, though found serviceable, are appropriately dealt with as scrap in an identical factual situation, the goods may be permitted to be transported for pulping under customs supervision rather than being confiscated as serviceable goods.
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