https://www.taxtmi.com/caselaws?id=285360 The High Court condoned a one-day delay in filing the application to restore the appeal and subsequently restored the appeal in favor of the appellant. The imported mixed paper waste containing undeclared plastic content led to confiscation under the Customs Act. The Court upheld the confiscation, emphasizing the importer's responsibility to ensure accurate declarations. The appellant's argument of not being liable for penalties due to the exporter's fault was rejected. The Court found no substantial question of law to warrant interference in the Tribunal's decision, leading to the dismissal of the appeal. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 09 Jan 2020 09:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285360 The High Court condoned a one-day delay in filing the application to restore the appeal and subsequently restored the appeal in favor of the appellant. The imported mixed paper waste containing undeclared plastic content led to confiscation under the Customs Act. The Court upheld the confiscation, emphasizing the importer's responsibility to ensure accurate declarations. The appellant's argument of not being liable for penalties due to the exporter's fault was rejected. The Court found no substantial question of law to warrant interference in the Tribunal's decision, leading to the dismissal of the appeal. Case-Laws Customs Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285360