TaxTMI 
TaxTMI 
2009 (9) TMI 859
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...., JCDR, for the Respondent. ORDER The appellants herein filed Bill of Entry on 6-12-2005 for the import of 'waste paper residential sorting mix paper for paper making industry'. Examination of the consignment on 8-12-2005 revealed that it was a mixture of waste paper, polythene carry bags, PP cans, crushed metal/PET containers etc. with fungus and bad odour, satisfying the definition of 'mun....
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....rrugated boxes along with certain quantities of unsorted scrap, satisfying the definition of "domestic waste/municipal waste"; fungal growth on soiled newspaper was clearly visible but leaching and foul smell noticed during earlier customs examination on 8-12-05 was not noticed; there was no visible sign of putrefiable organic matter. The Andhra Pradesh Pollution Control Board vide a report dated ....
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....nicipal Waste is defined in Chapter 38 of the First Schedule to the Customs Tariff as "waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large varieties of materials such as plastics, rubber ..... glass.... .As per the Foreign Trade Policy, b....
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....ign Trade Policy/Hazardous Wastes Rules (for the reason that leaching and foul smell was noticed during the examination by Customs on 8-12-05, although no foul smell or leaching of dirty liquid was noticed during joint inspection about 4 months later i.e. March'06). Non-mention of Section 111 of the Customs Act does not vitiate the confiscation for the reason that Section 112 which has been invoke....