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2017 (9) TMI 1204 - AT - CustomsDetention of goods - hazardous goods - certain petro-chemical products viz. Pressed Distillate oil (FDO), Rubber Process Oil (RPO), calcium base grease and slack Wax - waste products - the department was of the opinion that the goods stated as Grease and Rubber process oil detained at the premises of M/s. Ess Ess Traders during the search proceedings were not up to the requirement of calcium base grease and rubber process oil as specified in the IS specifications - absolute confiscation - penalty u/s 112 of CA, 1962. Held that: - Commissioner (A) in the impugned order has elaborately discussed the evidence unearthed by DRI as well as nature of the goods and the relevant test report from CRCL. He categorically concluded by giving detailed reasons that the goods in question are of hazardous nature and is in the form of waste - Once it is established that the impugned goods are in the nature of hazardous waste they become prohibited goods and hence have been rightly confiscated absolutely - penalty upheld - appeal dismissed - decided against appellant.
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