2017 (12) TMI 400

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....d a home consumption bill of entry for clearance of goods described as Waste Paper Residential Sorting Mix Paper for paper making industry classifying the same under CTH No.47079000 and claimed the benefit of Notification No.21/2002-Cus., dated 1-3-2002. Based on the letter dated May 2005 of the Director General of Inspection, Customs & Central Excise, New Delhi asking the field formations to ensure that only properly segregated paper, paperboard and paper product wastes enter the country without being contaminated with municipal waste, the officers of the SIIB Unit of the Custom House, Visakhapatnam examined the above said goods imported by M/s ITC Limited. The Director General of Inspection, Customs & Central Excise, New Delhi issued the ....

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....r due adjudication process, the impugned order was passed. Aggrieved by the impugned order, M/s ITC Limited had filed this appeal. Aggrieved by the order of the adjudicating authority vide which the authority has confiscated goods with an option to redeem the same by paying the redemption fine and also imposed penalties on the main appellant as well as the individuals. Aggrieved by such an order, appeals were preferred to the first appellant authority. After due process of law the appellant Order-in-Appeal and rejected the order. 5. Ld. Counsel takes the Bench through the documents annexed to the appeal memorandum and submits that the consignment was put to examination by the officers of Andhra Pradesh Pollution Control Board and it was ....

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....ipal waste was seggregated on the direction of Pollution Control Board is undisputed and the percentage of municipal waste in these consignments was 2.71% of total quantity of waste paper imported. 8. On this factual matrix, we have to consider whether the confiscation of the waste paper by the lower authorities is correct or otherwise and whether penalties imposed on the main appellant as well as on the individuals needs to be upheld or otherwise. 9. As regards as confiscation of the consignment, we find that the decision of the Tribunal in the appellant's own case will have to be followed as identical case came up before Tribunal in view of the issue being decided, which prompts us to hold that there is no reason to interfere wi....