Mandatory sample testing for plastic scrap imports is essential; adverse action fails without a competent authority test report.

Where the import procedure requires sample testing to determine whether a consignment is plastic waste or scrap, the nature of the goods cannot be treated as established unless the prescribed test is carried out by the competent authority. The Handbook of Procedures required scrutiny and testing before clearance, and the absence of a chemical test report meant the description of the goods was not verified in the mandated manner. On that basis, the adverse action was not supportable and the impugned order was set aside in favour of the importer.

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Issues: Whether the appeal was liable to be allowed where the imported consignment was treated as plastic scrap but the mandatory sample testing contemplated under the Handbook of Procedures was not carried out.

Analysis: The imported goods were re-examined and treated by the Department as plastic scrap, but the samples were not sent for chemical testing to the concerned authority. Para 27(2)(vii) of the Handbook of Procedures required scrutiny and testing of samples before clearance of plastic waste or scrap to verify whether the consignment conformed to the prescribed description and definition. In the absence of a test report from the competent authority, the nature of the materials as scrap was not established in the manner required by the governing procedure.

Conclusion: The appeal was allowed and the impugned order was set aside in favour of the appellant.

Ratio Decidendi: Where the applicable import procedure mandates sample testing to determine whether a consignment is plastic waste or scrap, confiscation or adverse action cannot be sustained without the prescribed test report from the competent authority.

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