TMI Blog2015 (12) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the importer had imported consignments of same descriptions in the past through the port of ICD, Tughlakabad, wherein no discrepancy was noted. The appellant, therefore, cannot be found fault for not entertaining any doubt regarding the documents provided by Shri Raja Singh. The goods were found to be prohibited “hazardous waste oil”only after test by a laboratory. I find that the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.09.2011 on behalf of M/s. Star Enterprises declaring the goods as Bitumen . On examination the goods were found to be 125MT Black Oil type and on Chemical Examiner s report, the goods fall under waste oil and is covered under the category of hazardous waste; as it contains arsenic. The appellant s statement was recorded on 18.10.2011 under section 108 of Customs Act, wherein inter alia, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the call details of this mobile phone number, they did not receive any response even after repeated requests. 3. The learned counsel for appellant vehemently argued that Shri. Raja Singh has deposed that he deliberately stated false to the appellant. Therefore, the appellant cannot be found fault with the misdeclaration of goods. That appellant as a CHA had only filed the impugned Bills of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the documents provided by Shri Raja Singh. The goods were found to be prohibited hazardous waste oil only after test by a laboratory. I find that the respondents have not been able to adduce any cogent evidence to establish the conscious involvement of appellant in the incident. The penalty imposed upon the appellant is unsustainable. 5. From the foregoing, the impugned order is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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