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2018 (5) TMI 1069 - AT - CustomsImport of Hazardous goods - old and used picture tubes - Absolute Confiscation - penalty. Held that: - Picture tubes being the Cathode Ray Tubes can well be categorized under the MoEF Rules as hazardous waste. It, therefore, stands established on record that the description of the goods imported is misdeclared and once these are proved to be old and used goods, their import is restricted export in accordance with the provisions of FTP, ITC and the permission of MoEF as in the present case - The appellant importer could not produce any such compliance or permission, nor could produce any license for the import of the subject goods. The goods have been opined by the MoEF as hazardous e-waste, and such goods have rightly been held as prohibited goods u/s 110 of the Customs Act, and as such, there seems no infirmity or illegality in ordering the absolute confiscation of the said goods. Penalty - Held that: - fines and penalties imposed by the original authorities, unless and until there is any aberrant reason to observe element of unreasonableness or arbitrariness may not the inferred with - Rather, the Commissioner (Appeals) has reduced the penalty imposed upon the appellant to a great extent. There is no statutory restriction also that the penalty should not be reduced by the appellant authority. In the totality of the above observations, there is no infirmity or illegality in the order of Commissioner, Customs (Appeals) under challenged - penalty upheld. Appeal dismissed - decided against appellant.
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