TMI Blog2013 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... scation u/s 111(d) - goods imported were electronic assemblies for direct re-use - they would be covered by Serial No. 1110 of Part B of the Schedule-III to the Hazardous Waste Rules, 2008 – they would require prior permissible from MOEF - no permission of the Ministry of Environment and Forests (MOEF) had been obtained for import for the purpose of re-use the same would be liable for confiscation - appeal decided against assessee. - C/2695/2012-CU(SM) - FINAL ORDER NO.56851/2013 - Dated:- 4-7-2013 - Rakesh Kumar, J. For the Appellant : Shri Naveen Malhotra, Adv. For the Respondent : Ms Shweta Bector, DR PER : Rakesh Kumar The facts leading to this appeal are, in brief, as under :- 1.1 The appellant imported a consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with an option to be redeemed for re-export on payment of redemption fine of Rs. 3,00,000/-. Besides this penalty of Rs. 1.50 Lakh was also imposed on the appellant. The Additional Commissioner in this order held that the goods being old and used Datagraphic Display Tubes are Hazardous Waste or e-waste and therefore prohibited for import in terms of CBEC Circular No. 27/2011-Cus. dt. 04.07.2011 read with Hazardous Waste (Management, Handing and Trans boundary Movement) Rules, 2008 and para 2.17 of the Foreign Trade Policy Volume-I. 1.5 The appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide order-in-appeal dt. 11.06.2012 while upholding the confiscation, reduced the redemption fine to Rs.20,000 /- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Waste (Management, Handing and Trans boundary Movement) Rules, 2008 according to which the imports in contravention these rules are to be treated as illegal traffic requiring the importer to re-import waste at his own cost. She, therefore, pleaded that there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. There is no dispute that the goods imported are Datagraphic Display Tubes which are used in computer monitors. The goods have been examined by a Chartered Engineer on sample basis who is in his detailed report has opined that looking to the condition of the goods, the same are old and used/reconditioned goods. In this regard the opinion of the Chartered Engineer i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome pcs., which may indicate that the glass shell of the CRT are kept intact and other item(s) i.e. reconditioned yoke parts are being fitted on the tubes. 7. Although no live testing is being make, but it appears that these tubes may be in working condition, when put to use. So my conclusion is that although it is very difficult to comment on the quantum of the usage of the Datagraphic tubes, yet by looking at the carbon deposits on the deflection coils mainly on inner side on physical examination besides various other observations as explained above, the same are found to be old and used with reconditioning/changing of some parts (if viewed as single assembled pc. as a whole). The certificate is issued after physical inspection of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Act, 1986, means any waste which by reason of its physical, chemical, reactive, toxic, flammable, corrosive or explosive characteristics causes or is likely to cause, danger to health or environment, whether alone or in contact with other wastes or substances and shall include, among others, the wastes specified in Part A or part B of Schedule-III to these Rules in respect of import or export of such wastes in accordance with Rules 12 13 and 14. Under Rule 12, MOEF shall be the nodal Ministry to deal with the trans boundary movement of the Hazardous Wastes and to grant permission for transit of the Hazardous Wastes through any part of India. Under Rule 13, no import of the Hazardous Wastes from any country to India for disposal shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) destined for direct use and not for recycling or final disposal". This entry is without any star(*) and, therefore, these items would require permission of MOEF for import. 9. The goods imported are electronic assemblies for direct re-use and, therefore, in my view the same would be covered by Serial No. 1110 of Part B of the Schedule-III to the Hazardous Waste Rules, 2008, which as discussed above, would require prior permissible from Ministry of Environment of Forests and since these goods have been imported without permission from the Ministry of Environment of Forests, this import would have to be treated contrary to the restrictions imposed under Hazardous Waste Rules, 2008 and accordingly the same would be liable for confiscatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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