2004 (10) TMI 361

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.... Shri J.C. Patel, Advocate, for the Respondent. [Order per : S.S Sekhon, Member (T)]. - In a consignment of waste paper/envelope cutting declared as Grade 31 P-S-94 of Waste Paper Specification, and on the finding of Customs that sheets in the return of serviceable paper were also under import, by this actual user, was not impugned but was found to be permissible, as Import of waste under ....

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....m and hard white envelope cuttings were found. The serviceable sheet should have been classified under 4805. (iv)    Since 10 out of the 20 bales were having serviceable paper in sheet form, misdeclaration should have been upheld as 1994 (72) E.L.T. 452 and other cases. (v)      The plea of no control on supplier as upheld by Commissioner was, not avai....

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....ansactions issued by institute of scrap Perycling Industries Ltd. (v)      HSN heading notes. 3. Considered and found - (i)      Mumbai Custom House Public Notice dated 16-2-1995 as relied by respondents on the subject of Treatment of Waste Paper consignments and presents on Mutilation, and stipulates in Paragraph 2 that if fine quali....

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...., as scrap, when on examination 50% serviceable paper in roll form was found and it allowed to an actual user, after setting aside the order of confiscation under Section 111(m) and penalty under Section 112. In this case, also we follow the case of M/s. Pundumji Agro India Ltd., as we find no reason to differ with the same. The subject imports are to be allowed unmolested. (iii)   Th....