TaxTMI 
TaxTMI 
2025 (6) TMI 1194
X X X X Extracts X X X X
X X X X Extracts X X X X
....paper bags of average weight 12.5 kgs. of Poppy Seeds weighing 3062 kgs. concealed behind 28 PP Jumbo bags of the declared PVC Regrind weighing 23978 kgs. 2. In the other consignment covered by BE No. 7777460 dated 11.09.2023, the officers of SIIB appear to have found the declared goods to be PVC Regrind weighing 55,600 kgs, total 66 PP Jumbo bags of PVC regrind weighing 56,080 kgs; as a follow-up of the investigation, it appears that the statements of the available persons/authorized signatory of the importer-firm were recorded who, in their statements appear to have affirmed that they had placed order as per their invoice for the supply of PVC regrind, the concealed poppy seeds in the consignment came to their knowledge only upon opening of the container by the SIIB, which perhaps was wrongly loaded by their foreign supplier and, in support of the same e-mail conversation between them and the supplier was also submitted. 3. The Original Authority was of the opinion that in terms of FTP 2015-2020, the Poppy Seeds which were concealed in the consignment could be imported only from a few countries and that the importer should produce appropriate certificate from the Competent ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be allowed for domestic clearance on payment of appropriate redemption fine? (iv)whether PVC Regrind of 56080 kgs. imported separately deserves to be allowed for domestic clearance? and (v)whether the said import invites the fine and penalty? 5. Facts are not in dispute; the Appellant is also not disputing the presence of Poppy Seeds in the first consignment. However, according to the appellant, its invoice was only for the import of 'PVC Regrind' and that the Poppy Seeds was supplied by mistake. Further, it is the case of the appellant that it placed order for PVC Regrind which was tested by CIPET wherein it was reported that the goods were 'PVC Regrind but not a prime material'. Even from the statements of the persons recorded, their answer is very categorical to the effect that what they ordered/mentioned in the Bill of Entry was nothing but 'PVC Regrind'. Further, it has been very categorically admitted before us that the appellant is not contesting the confiscation and destruction of Poppy Seeds which were found to be concealed in the imported consignment. Insofar as the 'PVC Regrind' is concerned, it was pleaded that it was neither prohibited nor restric....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Bill of Entry as observed by both the authorities is 'PVC Regrind'; the same is also confirmed in the test report of CIPET, Chennai. Relevant findings in the OIO at para-6 reads thus: "As per the declarations made in the Bill of Entry 8695228 dated 09.11.2023, the description of the goods was "PVC Regrind", with declared net weight as 26.750 M/T. However, on examination it was found to contain Poppy Seeds weighing 3062 Kgs concealed behind 28 PP Jumbo bags of declared goods (PVC Regrind) weighing 23978 Kgs. 10. At least to this extent, the declaration in the first import is correct. The declaration is absolutely perfect insofar as the second Bill of Entry is concerned. 11. Regarding the concealment of 'Poppy Seeds' is concerned, we have observed, as admitted by learned Advocate, that the Appellant is not contesting the confiscation and destruction of the same since they were not responsible for the import of the same. It is useful to reproduce the findings at paras 5 & 6 in OIO in this context: "On being asked of the concealment of Poppy Seeds in the consignment, he states that they ordered only PVC regrind and they came to know about the presence of poppy s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to contain PVC regrind weighing total 56080 Kgs were found, which appears to be regrind and extracted from old plastic pipes through visual appearance and CIPET Report (Reference No TR/24013127 & Report No 76155) dated 12.01.2024 received on the basis of representative samples drawn during the examination proceedings, in which the said Items were identified as PVC Regrind but not a prime material." 15. After the above observation, the ld. Original Authority presumes, without any discussion that what was imported was plastic waste/scrap and proceeds to examine the same in the context of Public Circular No.20/2002--2007 supra. Surprisingly at para--4 after the table (page 84), he holds as under : "From the visual appearance it is readily apparent that the material under import is re-grinded PVC pipes. Therefore, it would appear that the import being PVC pipes not of prime material can be imported only with a specific DGFT license, and permitted only to the actual users who have the required facility for recycling such scrap/waste and who are duly registered with the competent State / Central authority and also possess clear pollution clearance certificate from the concern....