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2022 (12) TMI 321 - AT - CustomsDenial of redemption fine in lieu of confiscation of goods - Wilful mis-declaration of imported goods - Low Sulphur Waxy Residue (fuel oil) - violation of of paragraph 2.7 of Foreign Trade Policy 2009-2014 read with Rule 13 (4) or not - Confiscation - levy of penalty u/s 112 (a) of the Customs Act - HELD THAT:- The facts are not in dispute. The imported good, declared as ‘low sulphur wax residue fuel oil’ was on testing, found to be ‘waste oil’. Import of waste oil is prohibited under the Rules. The appellant had no licence or permission to import and process ‘waste oil’. Therefore, the confiscation of the goods under section 111 (d) and 111 (m) must be upheld as there was not only misdeclaration of the goods but the import itself was in violation of the prohibition under the Rules. Since import of the disputed good was prohibited, the Adjudicating Authority had the discretion to either allow redemption or not. In our considered view, the Adjudicating Authority has correctly exercised its discretion not to allow redemption of hazardous waste to the appellant and the Commissioner (Appeals) has, in the impugned order, correctly upheld it. Section 112 (a) of the Customs Act provides for penalty for acts or omissions which render goods liable to confiscation under Section 111. The amount of penalty imposed is Rs. 1,00,000/- which, is fair and proper considering that the value of the confiscated goods is Rs. 10,98,772/-. Appeal dismissed.
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