https://www.taxtmi.com/caselaws?id=154920 Unsorted waste paper mixed with domestic waste and other contaminants was treated as municipal waste, not freely importable goods, because customs examination showed broken glass, PET scraps, polythene bags and similar non-importable material. On that basis, confiscation was sustained under the customs and foreign trade regime. The absence of an express citation to the confiscatory provision did not vitiate the order where the violation was otherwise clearly alleged and apparent from the record. The connected penalty was also maintainable, but the facts justified reduction of the penalty amount. en-us Mon, 07 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154920 Unsorted waste paper mixed with domestic waste and other contaminants was treated as municipal waste, not freely importable goods, because customs examination showed broken glass, PET scraps, polythene bags and similar non-importable material. On that basis, confiscation was sustained under the customs and foreign trade regime. The absence of an express citation to the confiscatory provision did not vitiate the order where the violation was otherwise clearly alleged and apparent from the record. The connected penalty was also maintainable, but the facts justified reduction of the penalty amount. Case-Laws Customs Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154920