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TMI Blog2012 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... c scrap has been confiscated and ordered to be re-exported. Further, redemption fine of Rs.2,00,000/- has also been imposed. Besides that a penalty of Rs.1,00,000/- has been imposed on the importer and penalty of Rs.50,000/- has been imposed on the M/s. Shree Ambica Commercial Co. (CHA). 2. Heard both the sides. The arguments are advanced on specific grounds and therefore each ground is discussed separately and a conclusion is given. 3. The first ground taken by the ld. counsel is that the importation of plastic scrap is not against the policy of the government. He drew my attention to the ITC (HS) wherein the imported item figures at Sl.No.3915 and according to the licensing notes for 100% EOUs the following two conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions as per the import policy. However, the ld. A.R. relying upon the same CIPET s report would submit that except for a small percentage to the extent of 11.7%, rest of the quantity would not qualify as non hazardous plastic waste and eligible for importation by the appellant. To make the matters clearer it is appropriate to reproduce the report of CIPET as under: 5. After hearing both the sides during which both sides depended upon the same report to submit that a substantial portion is as per the policy and a substantial portion is not as per the policy, my conclusions and analysis are as under: 6. The observations of CIPET in Sl.No.1 at a & b in my opinion would mean that 11.7% of the imported goods are clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this consignment only and has rejected to consider the same. Even though these are not facts on record, on enquiry from the bench it was submitted that appellants imported plastic waste prior to this also and they were not submitting the manufacturer s certificate or the clearance from Ministry of Environment and Forest etc. Apparently both the importer and the Customs officers had not really taken care to ensure that procedure required to be followed was followed and policy restrictions and conditions were fulfilled. Having regard to these facts, the exact linkage with the consignment if insisted may not be very fair. Therefore, it would be appropriate to accept the certificates and the statements given by the appellants as true. As a resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this is not a case where appellants can be said to be totally not liable to penalty and it also cannot be said that there is no offence at all. Having regard to the Environmental related restrictions and having regard to health of the country, it is the bounden duty of every citizen to ensure that we do not get hazardous waste into the country and therefore it is essential that every person takes maximum precautions at the time of import. Appellants have failed to do so. This was required by them in view of the fact they were engaged in recycling of plastics and therefore they can be said to be aware of the risks involved in obtaining hazardous waste and methods to be applied for their disposal. Under these circumstances, I consider that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption fine and penalties treating the whole consignment as improperly imported and the whole consignment was absolutely confiscated and allowed to be re-exported. In the normal course it would have been appropriate to decide that the quantity with stickers has to be arrived at and on that basis redemption fine and penalty should be imposed. However, this would lead to another round of litigation and may be further delays. In view of the fact that there was no deliberate intention to import hazardous waste into the country as it emerges from the records, I consider that a substantial reduction in the redemption fine and penalty would meet the ends of justice for both sides. Accordingly, the redemption fine on the goods is reduced to Rs.40,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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