Ramesh Nair ORDER
Ramesh Nair, Member (J)
1. The issue involved in these 4 Appeals is whether freely importable Waste Paper of CTH 47079000, imported by Appellants are liable to confiscation or otherwise and whether consequential penalty on Appellants are 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.
However, on examination by proper customs officers, goods were found having traces of plastic, cans of soft drinks, cloth pcs and others. Hence, the cases were transferred to DC, Customs,(SIIB), Bhavnagar vide letter dated 17-01-2020, for proper investigation as per Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. Accordingly, imported goods were again examined on 30-01-2020 under Panchnama in presence of 2 Panchas and on opening containers, foul smell was coming out; that the 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 etc. was also found. Provisions of the Hazardous and Other Wastes (Management and Trans boundary Movement) Rules, 2016 also appeared applicable. Hence, the said imported goods were considered as "Municipal waste" and were seized under reasonable belief that they are liable to confiscation under section 111(d) of the Customs Act 1962. SCN dated 13-07-2020 and dated 22-07-2020 were issued to these Appellants, which were objected by the Appellants, but, Adjudicating Authority has held that the said imported goods are liable to confiscation u/s. 111(d), 111(m) and 111(i) of Customs Act 1962 and ordered Re-export of goods imposing penalty on all Appellants. On first Appeals, the said O-I-O have been upheld by the ld Commissioner (Appeals), Ahmedabad vide the impugned O-I-A dated 14-07-2021 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 CTH 47079000 indigenously and importing the same for use in their manufacture, which is freely importable under the Foreign Trade ........