COMMISSIONER OF CUSTOMS Vs. SRI VENKATESHWARA PAPER BOARDS

JUDGEMENT

(1.) This appeal filed by the Commissioner of Customs, Tuticorin and two others is directed against the order, dated 16.02.2021 in W.P.(MD) No. 2124 of 2021, filed by the respondent herein.

(2.) For the sake of convenience, the appellants shall be referred to as "the Revenue" and the respondent shall be referred to as "the Importer".

(3.) The prayer sought for in the writ petition was to quash the proceedings of the third appellant / The Assistant Commissioner of Customs (SIIB), Thoothukudi, dated 29.12.2020 and to direct the Revenue to permit the Importer to mutilate the imported goods, namely, 459 packages weighing 55.740 MT of mixed wet strength scrap paper (silicon paper and coated) vide bill of entry No.9846155, dated 06.12.2020, under Section 24 of the Customs Act, 1962 ("the Act" for brevity) under the supervision of the Customs Authorities and to allow clearance of the goods under the exemption claimed for waste paper considering certificate issued by the Approved Certification Agency by the Government of India.