https://www.taxtmi.com/caselaws?id=417720 Predominantly declared waste paper supported by pre-shipment inspection certificates and chemical analysis reports was not shown to be municipal, medical, hazardous or otherwise prohibited waste. Traces of plastic, cans and cloth pieces were found, but no quantitative assessment established that these foreign materials displaced the character of the consignments, and there was no clinching evidence to reject the approved documents or prove deliberate misdeclaration. On that basis, confiscation and consequential penalty were held unsustainable, the re-export direction was set aside, and clearance for home consumption was ordered. en-us Thu, 27 Jan 2022 00:00:00 +0530 Mon, 31 Jan 2022 07:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417720 Predominantly declared waste paper supported by pre-shipment inspection certificates and chemical analysis reports was not shown to be municipal, medical, hazardous or otherwise prohibited waste. Traces of plastic, cans and cloth pieces were found, but no quantitative assessment established that these foreign materials displaced the character of the consignments, and there was no clinching evidence to reject the approved documents or prove deliberate misdeclaration. On that basis, confiscation and consequential penalty were held unsustainable, the re-export direction was set aside, and clearance for home consumption was ordered. Case-Laws Customs Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417720