9911796707
TMI Blog2010 (9) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... tal Link Alloys Pvt. Ltd. In respect of other appellants, the penalties stand imposed upon them in terms of provisions of Section 112(a) of the Customs Act, 1962, on the ground that the consignment of imported scrap was not accompanied by a pre-shipment inspection certificate. We shall be dealing separately the two issues involved. 2. All the appellants imported various types of scraps viz. Aluminum scrap, Copper scrap, Brass scrap, Steel scrap etc. and cleared the same to various actual users in DTA. In respect of M/s. Sameer Industries, M/s. Raja Zinc Pvt. Ltd., and M/s. Metal Link Alloys Pvt. Ltd., the copper cable scrap "druid" grade, stand confiscated by the Commissioner, on the ground that the said appellant did not have the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the Commissioner, wherein he admits such registration, but held that inasmuch as no valid licence for import of hazardous waste from DGFT was produced, the goods are liable for confiscation. 4. After hearing the learned SDR on the above issue, we find merits in the contentions raised by the learned advocate. In the case of M/s. Raja Zinc Pvt. Ltd., the Commissioner has confiscated the copper cable scrap "druid" grade totally valued at Rs. 5,63,561/- along with copper scrap valued at Rs. 5,28,100/- and plastic scrap valued at Rs. 1,52,994/-, with an option to re-deem the same on payment of redemption fine of Rs. 4.20 lakhs. As we have already observed that they are not required to produce any licence in respect of import of "drui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered with CPCB and as such, the import licencing note to Chapter 74 would not be available to them. However, he submits that since the said unit is located in SEZ, they are entitled to import of all types of goods except prohibited items, in terms of Para 7.2 of Chapter 7 of EXIM Policy, 2004. Alternatively, he submits that import of "druid" grade copper scrap was declared to be restricted item only with effect from21-3-05, as per the report of Hon'ble Supreme Court Monitoring Committee's letter dated21-3-05, and no fault can be pinned in respect of scrap already imported. He also draws our attention to various communications entered into by the said appellant with Ministry of Commerce, Ministry of Environment & Forests, to show that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon by the learned advocate are also to the effect that the SEZ unit may import goods without payment of duty, provided they are not prohibited items of ITC(HS), but if permission is required for import under any other law, the same shall be applicable. As such, even though the goods in question were not prohibited items, the permission required under Hazardous Waste (Management and Handling) Rules, 1989, was applicable to imports made by them. However, we agree with the learned advocate that there was no clarity in the above issue as the goods imported by the appellant were also cleared by the Customs authorities and the matter taken up by the appellant at the higher level in the Ministry of Commerce, Ministry of Environment & Forest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imported (by way of purchase from SEZ unit M/s. Sameer) before issuance of the Board's circular dated 18-10-04 requiring production of pre-shipment inspection certificate. From the details of the bills of lading produced on record, it is seen that except for 5 consignments which were imported in the month of November, 2004, all other consignments were imported prior to18-10-04. The quantities of scrap were cleared by the importer after 100% examination and there is nothing on record to show that the same contain any war material etc. The goods, after clearance were cleared to DTA unit who have used the mixed scrap for melting or re-rolling purpose. Our attention stand drawn to various decisions of the Tribunal as detailed below : (a)&n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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