UNION OF INDIA Vs. POPULAR DYECHEM

JUDGEMENT

(1.) THE only goods which remain now to be cleared are goods in respect of which it was contended by the appellants that the same were not plastic scrap but serviceable plastic articles when imported whereas the respondents contended that the said goods were plastic scrap. THE order of clearance under Section 47 was passed by the Assistant Collector concerned after physical verification of the goods. In view of this and in view of the decision of a Division Bench of the Delhi High Court reported in Jain Shudh Vanaspati Ltd., and Others v. Union of India and Others, (1982) E.L.T. 43, it is clear that such goods cannot be confiscated, except in contemplation of an order or in pursuance of an order passed in revision under Section 129D of the Customs Act, 1962. No such order has been passed till today. In those circumstances, no interference with the trial Court's order is called for, except that we direct that in respect of the aforesaid disputed goods the appellants-respondents shall comply with the interim order by 4.0 p.m. on 15th December, 1986, unless proceedings are taken under Section 129D of the Customs Act before that time and appropriate orders to the contrary are passed therein.

(2.) APPEAL disposed of. No further orders.