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2016 (3) TMI 63 - CESTAT NEW DELHI

2016 (3) TMI 63 - CESTAT NEW DELHI - TMI - Payment of Redemption fine and penalty- Import of Old and Used Tyres- Revenue contended that the import of old and used tyres is restricted under Exim Code 40122020 of ITC(HS) Classification 2009-2014 and therefore requires a valid import license issued by Directorate General of Foreign Trade, New Delhi; and that as old and used tyres are covered by B-3140 of Part-B of Schedule III of the Hazardous Wastes (Management, Handling and Transboundary Movement .....

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as 2015 (11) TMI 1020 - CESTAT NEW DELHI followed. - Decided in favour of appellant - Customs Appeal No. C/52016/2015-C [SM] - Dated:- 29-1-2016 - S K Mohanty, Member (J) For the Appellant : Mr Piyush Kumar, Adv For the Respondent : Mr D Singh, DR ORDER Per S K Mohanty The brief facts of the case are that the Appellant imported a consignment of 7435 pieces of "Old and Used Tyres" from M/s Jabal Afghanistan Auto Tyres TR.LLC under Invoice No. AKUC-1597 dated 10.08.2013 and Bill of Ladin .....

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fication 2009-2014 and therefore requires a valid import license issued by Directorate General of Foreign Trade, New Delhi; and that as old and used tyres are covered by B-3140 of Part-B of Schedule III of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 (for short, referred to as the "Rules, 2008", the importer requires permission from Ministry of Environment and Forest (MoEF). The show cause notice issued to the appellant culminated in the adjudicati .....

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e ld. Commissioner (Appeals) vide the impugned order dated 23.03.2015 has upheld the adjudication order. Hence, the Appellant is in appeal before this Tribunal. 2. Shri Piyush Kumar, the Ld. Advocate appearing for the appellant submitted that the issue arising out of the present dispute is no mere res integra, being covered by the decision of this Tribunal in the case of Jibran Overseas (Final Order No. C/A/51473/2015-Cu[DB]) dated 08.04.2015, holding that MOEF permission is not required for cle .....

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