M/s.Sripathi Paper and Boards Private Limited imported waste paper from Canada, but the consignment was found to contain municipal solid waste, which is prohibited under the Customs Act, 1962, and the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. The goods were detained and seized, and a show-cause notice was issued. The company claimed it had ordered only waste paper and was willing to re-export the cargo. The court considered the petitions filed by M/s.Sripathi and another company, M/s.Rajarajeswari Krafts Pvt. Ltd., which were interconnected. The petitions prayed for the re-export of the goods or their disposal in India for recycling.