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2013 (6) TMI 470 - AT - CustomsRe-determination of total value of import - enhancement of declared value from USD 1.70 per kg. (CIF) to USD 2.42 per kg. (CIF) of imported R22 gas (an Ozone Depleting Substance) a single Hydro Chloro Flouro Carbon compound (HCFC) classifiable under Tariff Heading 2903 49 10 - confiscation of entire goods and allowed to redeem the goods on payment of redemption fine of Rs. 10 lakhs for the purpose of re-export and also imposed penalty on the appellant-company and Directors of company accordingly - Held that:- Rule 10 of Ozone Depleting Substances (Regulation) Rules 2000 provides no person shall import or cause to import such ozone depleting substance unless he obtains licence issued by the authority. It is noted that R22 is a powerful greenhouse gas with a global warming potential 1810, and indicates that it is 1810 times as powerful as carbon-di-oxide, and this regulates as an additional environmental threat. In the present case, the appellant is a trader and imported R22 refrigerant gas without a licence and also not fulfilled the actual user condition and therefore, considering the larger environmental perspective, there is no need to accede the request of the appellant to release the goods for home consumption or ship stores. The attempt of the assessee that some item is available in the market and therefore this consignment R22 should be allowed for home consumption cannot be accepted. It is settled that the concept of equity cannot be pressed to commit another illegality. Also that the appellant took the plea before the Commissioner that they are able to procure the licence for import of R-22 but no licence was produced. The initial request of the appellant was to allow re-export which the adjudicating authority has allowed. Thus no merit in the appeals filed by the appellants. The Commissioner rightly allowed re-export upon payment of redemption fine and penalty. As Directors of the company and the appellant herein were involved for improper importation of goods and imposition of penalty under Section 112(a) of the customs Act, 1962 is justified. Accordingly, all the appeals filed by the appellants are dismissed and the adjudication order is upheld.
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