TaxTMI 
TaxTMI 
2022 (1) TMI 1185
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....imposable or otherwise. 2. Brief facts of these cases are that Appellants filed following 4 Bills of Entry for clearance of Waste Paper of CTH 47079000 for home consumption with all the relevant documents including Pre-shipment Inspection certificates and certificate of Chemical Analysis reports etc. Sr No Names of Importer Bill of Entry No & Date Qty in MT 1 M/s Surani Paper Pvt. Ltd, 6233657 dt. 26-12-2019 50.00 2 [Shri Mehul R. Patel, Director ] 6235812 dt. 26-12-2019 199.22 3 M/s Neelkanth Pulp and Paper Boards 6322935 dt.02-01-2020 23.46 4 [Hitesh D. Gondaliya, Partner] 6361604 dt.06-01- 2020 125.90 However, on examination by proper customs ....
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....1 and 29-07-2021. Therefore, these 4 Appellants are before this Tribunal. Since these 4 Appeals are on identical facts and findings, they are taken up for disposal by this common order. 3. Shri P. D. Rachchh, Learned Advocate appearing on behalf of all the 4 Appellants, while reiterating all submissions made in Appeals and in reply to SCN, submits that there is no dispute that except traces major quantity is of paper waste only and the imported goods are not Municipal Waste or hazardous waste, which are prohibited, but, their submissions have not been correctly appreciated by Revenue authorities. He submits that Appellants are manufacturer of Craft Papers/Corrugated Craft Paper since 2011 and they are regularly procuring "Waste Paper" of....
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....es and perused the relevant records. The limited issue to be decided is whether goods in question are liable to confiscation and consequential penalty on Appellants are imposable or otherwise. I find that in the present case, the entire consignment of goods in question have been detained/seized on the basis that on visual inspection and in presence of 2 panchas on 30-01-2020, foul smell was coming out; that cargo was found wet and containing mud and filth; that traces of plastic bottle of floor cleaner, Corrugated Box, Craft Paper, putrefied material, plastic waste, empty cans of soft drink and packaged water, thermocol plates, old cloths are found in representative containers opened for examination. However, no actual quantification of suc....
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....onsignment. It is a settled law that such Technical opinion given in pre-shipment inspection certificates cannot be disregarded or brushed aside when such certificates are issued by approved certification agency by Directorate General of Foreign Trade authority, without having any other contrary independent evidence. I find that there is no whisper by Revenue against fact of waste papers pre-dominantly contained in whole consignment of goods in question. Having not disputed this factual position by Revenue, seizure/confiscation of consignment is not justified. It is also settled law that entire consignment cannot be seized/confiscated on unjustified assumptions and presumption and in absence of evidences. In the facts of this case, revenue ....