https://www.taxtmi.com/caselaws?id=123941 Imported mixed wastepaper was prima facie treated as covered by the customs notification granting concessional duty, subject to the actual user condition, because the goods were declared under the appropriate tariff entry and were ordered against purchase orders for unsorted wastepaper. The record also reflected that mixed wastepaper may contain limited outthrows or contraries such as plastic, wood, textile, glass, metal and rubber under international standards, and the departmental circular permitted such material up to 8%. On that basis, no prima facie misdeclaration was found for interim relief, and waiver of pre-deposit with stay of recovery of customs duty and penalty was granted. en-us Tue, 27 May 2008 00:00:00 +0530 Sat, 22 Sep 2012 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123941 Imported mixed wastepaper was prima facie treated as covered by the customs notification granting concessional duty, subject to the actual user condition, because the goods were declared under the appropriate tariff entry and were ordered against purchase orders for unsorted wastepaper. The record also reflected that mixed wastepaper may contain limited outthrows or contraries such as plastic, wood, textile, glass, metal and rubber under international standards, and the departmental circular permitted such material up to 8%. On that basis, no prima facie misdeclaration was found for interim relief, and waiver of pre-deposit with stay of recovery of customs duty and penalty was granted. Case-Laws Customs Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123941