CESTAT Quashes Confiscation and Reduces Penalty in Illegal Plastic Scrap Procurement Case

In a recent judgment, the Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has made a significant decision regarding the confiscation, redemption fine, and penalty related to the alleged illegal procurement of plastic scrap from Nepal.

Ownership Claim by Assessee

The assessee initially did not claim ownership of the plastic granules in question. However, they later stepped forward to redeem the seized goods by paying a redemption fine along with the relevant Customs duty.

Ruling by CESTAT

The CESTAT bench in Kolkata reviewed the case and concluded that there was insufficient evidence to prove the illegal procurement of plastic scrap from Nepal. As a result, the confiscation order was quashed, the redemption fine was eliminated, and the penalty was reduced for the Assessee, Mr. Bindeshwari Poddar.

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