2025 (1) TMI 1000

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.... Re : CUSTA/65/2024 The Court: - This appeal is admitted on the following substantial questions of law : "a. Whether in the facts and circumstances of the case the Ld. Tribunal ought have given due credence to the conclusiveness of the Pre-Shipment Inspection Certificates [for short "PSIC"] together with the Chemical Analysis Report, pertaining to the imported consignment[s] of waste paper, issued by agencies authorised by the DGFT, when integrity of the issue of such certificates had not been doubted by the Custom authorities at any stage of the proceedings ? b. Whether in the facts and circumstances of the case the Ld. Tribunal ought to have appreciated that findings contained in the Chemical Analysis Report appended ....

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....orest and Climate Change and without verifying the source of generation of the wastes ? g. Whether in the facts and circumstances of the case the findings arrived at by the Ld. Tribunal is based on no evidence and therefore perverse ? h. Whether OM No.13-1/2004-HSMD dated 11.05.2010 issued under the HWM Rules, 2008 is applicable on imports made after coming into effect of OM of 2022 issued under HWM Rules, 2016 ?" Learned Senior Advocate appearing for the appellant submitted that the appellant is suffering heavy demurrage charges as the goods are still lying with the Customs Barrier and without prejudice to the rights and contention in this appeal they are ready and willing to comply with the direction issued by the Com....

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.... the impugned order dated 17.04.2024, thereby setting aside Order-in-Appeal No. KOL/CUS(Port)/KS/656/2023 passed by Commissioner of Customs (Appeal), Kolkata ? b) Whether the Ld. Tribunal erred in setting aside penalty under Section 112(a) & (b) of the Customs Act, 1962 by observing that penalty under section 112(a) and/or 112(b) of the Customs Act, 1962 is not warranted in the subject matter ? c) Whether the Ld. Tribunal has erred in ignoring the fact that the respondent has submitted Pre-shipment Inspection Certificate and Chemical Analysis Certificate which mentioned that the consignment did not contain any municipal solid, domestic, or medical waste, but however upon examination, it was found that the subject consignme....