https://www.taxtmi.com/caselaws?id=50691 Imported plastic waste and scrap cleared through an export-oriented unit under customs control were treated as waste material rather than misdeclared goods, because testing indicated virgin plant waste and mutilation permission was later obtained. On that basis, confiscation was held unwarranted and set aside. With no proved misdeclaration, the foundation for personal penalty failed and the penalty was also set aside. Duty demand was likewise found unsustainable because the goods were meant for conversion into agglomeration and granules for export-oriented manufacture, and the demand was annulled. The stated principle is that, absent proved misdeclaration or violation of import restrictions, confiscation, penalty, and duty cannot be sustained. en-us Mon, 06 Aug 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50691 Imported plastic waste and scrap cleared through an export-oriented unit under customs control were treated as waste material rather than misdeclared goods, because testing indicated virgin plant waste and mutilation permission was later obtained. On that basis, confiscation was held unwarranted and set aside. With no proved misdeclaration, the foundation for personal penalty failed and the penalty was also set aside. Duty demand was likewise found unsustainable because the goods were meant for conversion into agglomeration and granules for export-oriented manufacture, and the demand was annulled. The stated principle is that, absent proved misdeclaration or violation of import restrictions, confiscation, penalty, and duty cannot be sustained. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50691