2023 (11) TMI 1036

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....for the Respondent ORDER PER R. MURALIDHAR No one is present on behalf of the appellant. It is seen from the appeal papers that on several occasions, they were absenting themselves when the appeal was listed. It is also seen that hearing notices which were sent were returned by the Postal Department. This appeal pertains to the year 2012. In the interest of justice, we perused the appeal pape....

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.... days. Penalty of Rs 20,000/- was imposed on the appellant. On appeal the Commissioner (Appeals) has dismissed the appeal. Being aggrieved, the appellants are before the Tribunal. 2. From the grounds of appeal, It is seen that appellant is not denying that the goods in question were plastic waste only. They have not made any submission to the effect that they have obtained any permission to impor....

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.... India. The goods imported were no doubt hazardous waste as found by the LAA and were sent intentionally from abroad although the LAA has ruled out the knowledge or involvement of the importer. The appellant contended the order for re-export of impugned goods with a variety of reasons to exempt them from re-export of the imported goods but the fact remains that the impugned goods came in their acc....