Licensing restriction on plastic scrap cannot be read into handbook instructions where policy distinguishes scrap from waste.

Plastic scrap imported under the relevant policy was held not to be interchangeable with plastic waste, because the policy text used those expressions separately and the reference to PET bottle waste showed that the licensing restriction was aimed at material that had lost its original utility. On the record and test report, the goods were described as plastic scrap, not plastic waste, so Para 27(2) did not apply. The licensing requirement had to be traced to the substantive import policy rather than imposed merely through administrative handbook instructions, and the confiscation, redemption fine, and penalty were set aside.

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Issues: Whether plastic scrap imported by the appellant required a licence under Para 27(2) of the Handbook of Procedures and whether confiscation, redemption fine, and penalty were sustainable.

Analysis: The expressions "waste" and "scrap" were used separately in the relevant policy text and could not be treated as synonymous. The reference to PET bottle waste showed that Para 27(2) targeted waste material that had lost its original utility, whereas plastic scrap arising from manufacture was a different category. The test report and record described the goods as plastic scrap, not plastic waste. The requirement of a licence was also held to flow from the policy itself, not from the Handbook as a source of substantive restriction, since the Handbook was treated as laying down administrative guidance.

Conclusion: The import did not fall within the licensing restriction under Para 27(2), and the confiscation, fine, and penalty were set aside in favour of the appellant.

Final Conclusion: The appeal succeeded and the impugned order was annulled with consequential relief.

Ratio Decidendi: Where the policy distinguishes between waste and scrap, those expressions cannot be conflated; a licensing restriction must be traced to the substantive import policy and cannot be imposed merely from administrative handbook instructions.

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