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2017 (11) TMI 53

Head Note / Extract:
Release of seized goods - imported goods, copper concentrate - hazardous waste or not - Held that: - the order of the Adjudicating Authority that the samples from the consignments dated 24.12.2001 and 24.01.2002 are hazardous waste and not Copper Concentrate is open to serious doubt, the benefit of which must go in favour of the importer in the light of the totality of the materials on record - appeal of Revenue dismissed.

The subject goods have been released subject to furnishing of Bank Guarantee of ₹ 10 lakhs on account of demurrage charges - as the respondent-importer had cleared/obtained release of the goods on furnishing of the Bank Guarantee of ₹ 10 lakhs in favour of the Central Warehousing Corporation in terms of the interim order of this Court dated 25.11.2016, we are of the view that the Corporation should be allowed to invoke the Bank Guarantee of ₹ 10 lakhs. Any further claim of the Corporation or any denial of any liability by the importer or the Customs Department, if raised, will be liable to be adjudicated in accordance with law.

Petition dismissed - decided against Revenue.

 


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