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TMI Blog2013 (11) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... d used. Thereafter, the goods were re-examined on 100% basis. After 100% examination, the report indicated that the description and quantity tallies and the brand of the goods and model numbers were verified and the goods found to be old. Year of manufacture was found on the goods. The said report did not say that the goods were used. Thereafter, attempts were made to get the goods examined from some experts as also from different sources including an approved laboratory by the Maharashtra Pollution Control Board. However, there was no success. A sealed sample was sent to one M/s Arihant E-Recycling who reported that no data or files were found in the hard disk and it is showing nothing installed previously and it is possible with new hard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were ordered to be confiscated absolutely and a penalty was also imposed on the appellant. The appellant did not succeed with the Commissioner (Appeals) who upheld the order of the lower authority. Aggrieved by the said order, the appellant is before us. 2. The learned Advocate for the appellant stated that they are importing old model goods which they are able to get at cheaper price and such goods are supplied to various customers including Educational Institutes after payment of VAT etc. He also stated that at least five consignments were imported earlier and the goods were invariably released by the Customs House without any objection. In this case also, they are not disputing that they have imported goods which were manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by saying the goods are hazardous. The learned counsel also stated that they have produced the certificate from the manufacturer of the goods that post 2006, the hard disk drive manufactured by them, no hazardous material is used. Even that has been ignored by the authorities. 3. The learned AR, on the other hand, reiterated the findings of the adjudicating authority and the first appellate authority. He drew attention to the fact that the Customs House report indicates the goods to be old and refurbished and, therefore, these have to be considered as hazardous waste. 4. We have considered the rival submissions of both sides. We find that there is no dispute on the fact that the goods imported are 800 pieces of hard disk drive. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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