TMI Blog2013 (8) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... en imposed which does not call for interference. The value declared by the importer was in lower side as compared to the value suggested by independent Chartered Engineer and other contemporaneous import - the goods imported were not covered by the scope of the hazardous waste (Management, handling and trans boundary Movement) Rules, 2008 - the goods were undervalued and were imported in contravention of the provisions of import policy being restricted goods for which those were liable for confiscation u/s 111(m) and 111(d) of the Customs Act, 1962 respectively and while doing so, penalty was imposed u/s 112 of the said Act, value of import was re-determined – Decided against assesse. - Appeal No. C/3032/2012-CU(DB) - FINAL ORDER N. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed tyres should necessarily have minimum residual life to the extent of 40% of new tyres. ii. For the goods to qualify as old used tyres, these must have been put to use to a minimum of 20% of its life before its import. iii. Above parameters would be decided on the basis of certificate of the Chartered Engineer. iv. Compliance of BIS requirement would not be applicable to the import of old used tyres till further guidelines, if any, are issued by the Board. 4. The department increased the value of Old used Tyres of size 15, 16 from US $ 8.00 to US $ 11.00 and 12 13 14 from US $ 6.00 to $ 10.00 and the assessable value from Rs. 55,03,852.00 to Rs. 66,41,987.00 on the basis of Chartered Engineer Certificate. Vide impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 5924 59,240 2. 15 16 8.00 11.00 4222 46,442 Total value of all quality 10146 1,05,682 The residual life of above 40% total value as US $ 1.05,682/- C F for the above listed old used Tyres is certified as fair recommended 5.4 He also submitted that the appellant has imported the tyres for the first time and there is no mis-declaration of goods or value as given above, thus no penalty should have been imposed. Penalty of Rs, 5,50,000 is very excessive. The same should be reduced. 6. Revenue supported adjudication. It was contended that the goods are undervalued and have been imported in contravention of the provisions of import policy which re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The old and used tyres depending on their usability and conditions are covered under the hazardous waste (Management, handling and transboundary Movement) Rules, 2008, and Commissioner ICD had issued guidelines vide letter C.No.VIII(ICD)10/TKD/6AG/202/11 dated 03.01.2012 on the basis of clarification issued by Sr. Environmental Engineer, CMC-II from Delhi pollution Control Committee, Department of Environmental, Delhi-6 to rule out the possibility that goods are not waste. Adjudicating Authority observed that guidelines were examined by the Sh. Rajesh Burman, an independent Chartered Engineer in his report dated 04.7.2012. It was reported that the goods were in usable condition with expected life above 40% of new tyre. Accordingly the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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