9911796707
TMI Blog2003 (12) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... ascertain if the goods were hazardous or not in terms of CBEC's Circular No. 60/97 dated 12-11-97 issued as per the guidelines given by the nodal ministry (Ministry of Environment & Forests). The chemical tests indicated the presence of chlorinated solvents and polychlorinated biphenyl, triphenyl etc., which chemicals were in the list of hazardous chemicals vide Board's Circular No. 60/97 ibid. At the instance of the importer, a retest was conducted by the CRCL. As the retest results showed wide variation, CRCL was requested to clarify. They clarified that, according to technical literature, Furnace Oil was not to have high chlorine content and hence the case was not free from doubt. The Customs authorities look up the matter with the noda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral of Foreign Trade (DGFT) was required for the import of such off-specification goods. The appellants failed to produce specific import licence in respect of the consignments. The Customs authorities also observed that they had not followed the procedure laid down under the Hazardous Wastes (Management and Handling) Rules, 1989 made under the Environment (Protection) Act, 1986. The department, therefore, in a show-cause notice dated 27-8-2002 issued to the party, proposed to confiscate the goods under Section 111(d) of the Customs Act. The proposal was contested on the strength of the High Court's judgment in C.W.P. No. 4082/2001. It was contended by the party that the legality of the import had already been settled by the High Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant clause reads as under :- "111. Confiscation of improperly imported good, etc.- The following goods brought from a place outside India shall be liable to confiscation :- (a) .................. (b) .................. (c) .................. (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;" The above clause could be invoked t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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