2021 (10) TMI 544

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....021, under Section 24 of the Customs Act, 1962 under Customs Supervision and to Allow Clearance of the above goods under the Exemption claimed for Waste Paper considering the PSI Certificate issued by the Approved Certification Agency by the Government of India, on the basis of the petitioner's representation dated 16.03.2021. 2.That the petitioner is a paper mill and holder of IE Code No. 3207001157 and manufacturer of Recycled Writing and Printing Papers. They had imported a consignment of waste paper - White Wet Strength Waste and filed Bill of Entry No. 2647765 dated 06.02.2021 for clearance of the above goods. The petitioner also claimed basic Customs Duty exemption under Sl.No.292A of Notification No.50/2017-Customs, dated 30.06.....

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....arned counsel appearing for the petitioner, who would submit that, the petitioner is a paper mill and as a raw-material for the said paper mill for the pulping purpose, this waste papers were imported, and it has been properly declared as waste papers. Instead of releasing the goods by levying the appropriate customs duty, the respondent customs, since have raised a doubt as if that it is not a waste paper, it is a 'Stock Lot White quoted Paper' classified under Chapter 48, therefore, it is not eligible for any exemption, accordingly, on the alleged reasons, since they have seized the goods in question, the petitioner had made a request that, if at all, the customs Department still having the doubt over the goods in question, the pe....

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....h parties and have perused the materials placed before this Court. 8.It is the claim of the petitioner that, it is only a waste paper and it has not been mis-declared, therefore, the petitioner is entitled to get release of the goods by paying the proper customs duty, or else, in case, if the respondent raises any doubt still about the goods in question, the petitioner is ready to mutilate the same, and therefore, such permission can be granted to them under Section 24 of the Customs Act. If that is the claim of the petitioner, that can very well be considered by the respondent Customs Department and accordingly, the plea of the petitioner raised in the representation dated 16.03.2021 can be decided and disposed of in the manner known to l....