TMI Blog2015 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted the Chartered Engineer report in parts holding that it appears to be containing sculls and slags but never accepted the part of the report that these slags appears to be non hazardous in nature. In fact, report is to be accepted in toto and not in parts. If revenue want to say that these slags appears to be non hazardous in nature is a vague report then the observation by the Chartered Engineer that these waste contain irregular shape material appearing in shape of scull and lump is also vague. Further, the scull and slags are not prohibited items. - If item in question is restricted item, same can be allowed to be imported on payment of redemption fine and penalty. - Impugned order is set aside - Decided in favour of assessee. - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot obtained permission from the Ministry of Environment and Forest. Therefore, impugned goods are prohibited goods, hence, they cannot be redeemed on payment of redemption fine and penalty. The Ld. Commissioner (A) accepted the Revenue s contention and held that as goods are prohibited goods, therefore, directed the appellant to re-export the goods. Aggrieved from the said order, appellant is before me. 3. The Ld. Counsel for the appellant submits that the slags and scull are not prohibited goods. These are restricted goods and same can be allowed to be redeemed on payment of redemption fine and penalty. Therefore, impugned order is to be set aside. He also took the support of the following judicial pronouncements to say that as the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne, sand, dirt, etc.. Also held that these slags and sculls appears to be non hazardous in nature. In fact, the Chartered Engineer has not done any chemical test on the goods in question and he has given his expert opinion. Revenue has accepted the Chartered Engineer report in parts holding that it appears to be containing sculls and slags but never accepted the part of the report that these slags appears to be non hazardous in nature. In fact, report is to be accepted in toto and not in parts. If revenue want to say that these slags appears to be non hazardous in nature is a vague report then the observation by the Chartered Engineer that these waste contain irregular shape material appearing in shape of scull and lump is also vague. Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
