https://www.taxtmi.com/caselaws?id=82293 The Tribunal upheld the Collector's decision to confiscate 13.254 MTs of paper under the Customs Act, determining that the imported goods were not Waste Paper as claimed by the appellants. The goods did not qualify for import under the Open General Licence due to not meeting the criteria for Waste Paper. Consequently, the goods were classified under a different sub-heading and denied exemption under Notification 219/84. The Tribunal deemed the valuation method used by the Collector as appropriate, leading to the rejection of the appeal on all grounds. en-us Tue, 02 Feb 1993 00:00:00 +0530 Mon, 04 Jul 2011 11:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82293 The Tribunal upheld the Collector's decision to confiscate 13.254 MTs of paper under the Customs Act, determining that the imported goods were not Waste Paper as claimed by the appellants. The goods did not qualify for import under the Open General Licence due to not meeting the criteria for Waste Paper. Consequently, the goods were classified under a different sub-heading and denied exemption under Notification 219/84. The Tribunal deemed the valuation method used by the Collector as appropriate, leading to the rejection of the appeal on all grounds. Case-Laws Customs Tue, 02 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82293