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Commissioner of Customs, Ghaziabad Versus M/s Manpreet Body & Auto Engineers

Release of confiscated goods - import of old/reusable Tyres - whether the Commissioner (Appeals) is justified in the case of import of old/reusable Tyres, allowing the same to be released for home consumption, subject to payment of redemption fine and penalty? - Held that: - the issue, herein have been decided in favor of the respondent-importer by decision of Hon’ble Allahabad High Court in the case of M/s Jibran Overseas [2015 (11) TMI 1020 - CESTAT NEW DELHI], wherein a Division Bench of this .....

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oudhary The issue in this appeal filed by the revenue is whether the Commissioner (Appeals) is justified in the case of import of old/reusable Tyres, allowing the same to be released for home consumption, subject to payment of redemption fine and penalty. 2. The brief facts of the case are that the respondent had imported Old and Used Tyres of different sizes from M/s Ashqueen International FZC, Sharjah (UAE), Sought clearance of impugned goods claiming classification under CTH 40122020 attracti .....

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id order was not accepted by revenue. Aggrieved by the said order, Revenue preferred appeal before Hon ble Allahabad High Court being Customs Appeal No.278 of 2015 and the matter is sub-judice. 4. The learned Counsel, appearing for the respondent-importer brings to my knowledge that the Hon ble High Court have already decided the aforementioned appeal vide Final Order dated 20.12.2016 and have held as follows: "(i) Whether in view of the facts and circumstances of the case, the Hon'ble .....

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(iii) Whether the Hon'ble Tribunal has committed an error of Law in accepting the prayer of the respondent, on the basis of information provided by the party which misled the Hon'ble CESTAT to pass the impugned order?" In the show cause notice, which was issued to the assessee it was clearly indicated that the assessee was seeking clearance of goods declared as old and used tyres of different sizes. In the same show cause notice in paragraph no.4 (iv) the authority noted that the ty .....

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t to be imported by the assessee that it is not a waste tyre rather it is a re-usable tyre, which falls within the exclusion clause of the entry. The Tribunal, therefore, has rightly come to the conclusion that the imported goods were not hit by the mischief of hazardous waste and could not be defined as hazardous waste and, therefore, their import did not require the permission of the MOEF. Having heard learned Counsel on both sides, we are of the opinion that the view taken by the Tribunal tha .....

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inabove, the Ministry of Environment and Forests contends that the import in question is of waste pneumatic tyres falling under B-3140 of Schedule III to the rules. The record of the case shows that undisputedly, the goods imported by the applicant - petitioner are used pneumatic tyres fit for reuse. In the above backdrop reference may be made to entry B-3140 which read thus: Waste pneumatic tyres, excluding those which do not lead to resource recovery, recycling, reclamation or direct reuse. 10 .....

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nsofar as waste pneumatic tyres are concerned, they, prima facie, would be covered under heading 4004 which reads thus: Waste, parings and scrap rubber (other than hard rubber) and powders and granules obtained therefrom. 16. In the absence of any power conferred upon the Ministry of Environment and Forests, to specify any additional category of hazardous wastes being traceable to any provisions of the Page 9 of 11 HC-NIC Page 9 of 11 Created On Fri Sep 01 14:34:49 IST 2017 C/CA/9587/2015 ORDER .....

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ew that the applicant has made out a prima facie case for grant of interim relief. The balance of convenience also lies in favour of the applicant, inasmuch as, the import in question, prima facie, does not appear to be governed by the rules. Irreparable injury is writ large on the face of the record, inasmuch as, the applicant is suffering from severe losses on account of the demurrage etc. 18. For the foregoing reasons, the application succeeds and is, accordingly, allowed. The respondents are .....

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