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2013 (8) TMI 67 - AT - CustomsImport of Hazardous Waste – e-waste - Datagraphic Display Tubes which are used in computer monitors. - confiscation of goods - Appellant challenged the notice issued for confiscation of the goods imported u/s 111(d) and for imposition of penalty - Department was of the view that the goods were e-waste whose import was restricted under Import Export Policy 2009-14 r.w Board's Circular No. 27/2011- Held that:- The goods had been imported without permission from the MOEF the import would have to be treated contrary to the restrictions - it would be liable for confiscation u/s 111(d) - goods imported were electronic assemblies for direct re-use - they would be covered by Serial No. 1110 of Part B of the Schedule-III to the Hazardous Waste Rules, 2008 – they would require prior permissible from MOEF - no permission of the Ministry of Environment and Forests (MOEF) had been obtained for import for the purpose of re-use the same would be liable for confiscation - appeal decided against assessee.
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