The imported goods, HDPE Regrind, were classified under Customs...

The imported goods, HDPE Regrind, were classified under Customs Tariff Item (CTH) 3901 2000. The issue was whether the goods were permissible for importation into the country under the Foreign Trade Policy. The impugned order upheld the confiscation of imported goods, imposition of redemption fine for re-export, and imposing of penalty on the appellants by the original authority. The imported goods were tested by three laboratories: CRCL JNCH laboratory, CIPET Aurangabad, and Envirocare Labs Pvt. Limited. The CRCL JNCH laboratory's test report was based on visual examination and could not ascertain the nature of the constituent material, rendering it unreliable. The BIS standard IS 14534:1998 prescribes only post-consumer waste and in-house scrap for quality monitoring and identification of basic raw material. The imported product did not qualify as plastic waste/scrap under this standard. The impugned order upholding confiscation based on violation of DGFT's Public Notice requiring an import license was found improper and unjustified. Consequently, the CESTAT (Appellate Tribunal) set aside the impugned order dated 07.12.2022 passed by the Commissioner of Customs (Appeals), JNCH.

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