2013 (1) TMI 468

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....ted 5-7-2007 raised by M/s. Bel Fibres S.A., Belgium. The value declared for the consignment was 310 USD per MT and it was at par with price for waste paper being imported at that time. At the time of release of the goods, the goods were examined by opening the containers and it was found that waste paper was stacked in front side of the container and reels of good quality paper was stuffed behind the bales. Therefore, 100% examination of the consignment was ordered and after 100% examination the goods found were as under :- Sl. No. Container No. Packages declared Packages found Width Range of Reels Weight in MT   40' BALES BALES REELS   Waste paper Stock lot 1. AMFU 8595871 27 ....

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..... Aggrieved by the said order, the appellants have filed this appeal. 4. The counsel for the appellant submits that the appellant had placed an order for waste paper and they themselves were surprised to see some paper in rolls. When they made enquiries with the foreign supplier they were informed that the paper rolls were considered to be waste paper since core pipe in most of the reels were broken or damaged. Since such paper could not be put to use for printing, the paper was sold in the market as waste paper for use as raw material for manufacturing finished writing and printing paper. They produced a copy of letter dated 24th August 2007 from the supplier. The appellant requested the Custom authority to shred the impugned goods....

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....hance of getting away with such mis-declaration. In this particular case the customs offices were able to detect such mis-declaration and in such a case an offer to mutilate the goods does not absolve importer from the offence of mis-declaration because then it becomes easy for a person to keep attempting to smuggle good quality paper as waste paper and to offer shred the paper whenever detected. He is of the view that in this case confiscation and penalty were warranted and rightly ordered by the adjudicating authority. 6. We have considered arguments on both the sides and we have considered the decisions cited by the counsel. We find that these decisions are with reference to facts of each case and it is not proper to infer any ge....