2000 (6) TMI 352 - AT - Central Excise

Summary

Issues:
1. Mis-declaration of imported goods as "Zinc Ore Concentrate."
2. Import of hazardous waste without a license.
3. Absolute confiscation of goods under Customs Act.
4. Imposition of penalty for importing hazardous waste.
5. Permission for reprocessing the imported Zinc Residue.

Analysis:
1. The appellant imported goods labeled as "Zinc Ore Concentrate," but upon examination, it was identified as zinc residue, categorized as hazardous waste. The Rajasthan State Pollution Control Board confirmed the nature of the goods and highlighted that import of hazardous waste was prohibited as per the Supreme Court's order and environmental regulations.

2. The appellant had previously imported a similar consignment without a license, raising suspicion regarding the current import. Importing such goods without the required license was considered clandestine, leading to mis-declaration and excess quantity in the present consignment.

3. The adjudicating authority ordered absolute confiscation of the goods under various sections of the Customs Act due to mis-declaration and unauthorized import of hazardous waste, emphasizing the seriousness of the offense.

4. A penalty of Rs. 5 lakhs was imposed on the appellant for attempting to clear hazardous waste valued at Rs. 17 lakhs. Despite the appellant's argument regarding the penalty amount, it was upheld as just, considering the environmental risks and the appellant's history of similar imports.

5. The appellant's argument about permission from the Rajasthan State Pollution Control Board for reprocessing Zinc Residue was dismissed as the imported substance was different from Zinc Ash/Dross. The absence of any import permission or license for the hazardous substance further weakened the appellant's case, leading to the dismissal of the appeal.

In conclusion, the appeal was dismissed as the import of hazardous waste without a license, mis-declaration, and the attempt to clear prohibited goods warranted absolute confiscation and penalty, which were deemed appropriate by the tribunal.