TMI Blog2017 (8) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that they want to re-export the goods at their own. In fact there was no material to be accepted by the appellant at that stage that imported goods are hazardous goods, there is no question of undertaking by the appellant. The plastic material is hazardous waste is based only on assumption and presumptions, therefore the goods are not liable for confiscation and no redemption fine can be imposed on the appellant - appeal allowed - decided in favor of appellant. - C/60474/2017-SM - A/61272/2017-SM[BR] - Dated:- 11-7-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Saurabh Kapoor, Advocate for the Appellant Shri Tarun Kumar, A.R. for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foam scrap found with pipes in the form of insulation is recyclable in nature as per the recycling and disposal methods for polyurethane foam wastes (taken from peer review of Basel Convention for Asia pacific of solid waste management) and copy of same was downloaded from Internet and is. enclosed herewith for kind perusal of Customs Authorities. If required, the laboratory testing of polyurethane foam scrape may be undertaken, by Customs Authorities from CIPET Amritsar. As per import policy of waster and scrap of polyurethane is Restricted Summary of the material found Total ascertained weight of the consignment scrap material: 126910 Kgs. Total ascertained weight of the rerolling material scrape: 126910 kgsx90% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement and Trans boundary Movement) Rules, 2008, the sample under reference got analyzed in respect of heavy metals i.e. Lead, Arsenic, Nickel, Cadmium and Chromium, which were found within prescribed limit as per Schedule II. List of waste constituents with Concentration Limits, under sub heading Class A and Class B. On the basis of this report, both the authorities below have held that appellant has imported the hazardous waste without obtaining license and therefore, the same cannot be imported and held to be liable for confiscation and allowed to re-export on payment of redemption fine. Aggrieved from the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant has imported re-rollable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are hazardous in nature. Therefore, the observations made by the authorities below are based on the assumption and presumptions. Ld. AR draws my attention to a letter dated 24.08.2015 wherein the appellant undertook to re-export the goods. In fact, on 25.08.2015, in response to the report of Chartered Engineer, the appellant wrote a letter to the Assistant Commissioner, Ludhiana, which is extracted below:- S.N.H STEELS Importer and Trader of Iron and Steel M. 98153-11115 Office No. 129, Ekta Market, Moth M. 98559-99855 Khan, Mani Gobindgarh 147301 M. 99885-16875 (Punjab) Assistant Commissioner (Customs) CFS Ludhiana 25.08.2015 Sub : Request for deciding our case on. spot adjudication ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. In that case, the allegation of the Revenue that it was slag and hazardous waste is not sustainable as the said finding of the adjudicating authority is only on the basis of assumption and presumption which is not sustainable in the eye of law. In these circumstances, the case of the Revenue stands unproved. Therefore, the benefit of doubt goes in favour of the appellant. In that circumstances, I hold that the goods that is 51.690 MT which is confiscated as hazardous material is not liable for confiscation. Consequently, redemption fine and penalty imposed on the appellant is set aside and the order for re-export the hazardous goods after payment of fine and penalty is also set aside. As it has been held by the Tribunal that the ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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