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2016 (3) TMI 63 - AT - CustomsPayment of Redemption fine and penalty- Import of Old and Used Tyres- Revenue contended that the import of old and used tyres is restricted under Exim Code 40122020 of ITC(HS) Classification 2009-2014 and therefore requires a valid import license issued by Directorate General of Foreign Trade, New Delhi; and that as old and used tyres are covered by B-3140 of Part-B of Schedule III of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 (for short, referred to as the "Rules, 2008", the importer requires permission from Ministry of Environment and Forest (MoEF). Held that: MOEF permission required for clearance of the consignments of old and used tyres are not legally sustainable, and thus, allowable for redemption of imported consignment on payment of redemption fine of 15% on the declared value and the quantum of penalty reduced to ₹ 30,000/- in the interest of justice. Decision in the case of Jibran Overseas 2015 (11) TMI 1020 - CESTAT NEW DELHI followed. - Decided in favour of appellant
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