Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (9) TMI 1204

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al No.52081 of 2016 - C/A/55788/2017-CU[DB] - Dated:- 11-8-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri R K Phillips, Advocate for the Appellants Shri Govind Dixit, DR for the Respondent ORDER Per: V. Padmanabhan The present appeal is filed against the Order-in-Appeal No.62 63 /2016 dated 22.2.2016. 2. Brief facts of the case are that on the basis of an intelligence, the Delhi Zonal Unit of DRI investigated a case of import of certain petro-chemical products viz. Pressed Distillate oil (FDO), Rubber Process Oil (RPO), calcium base grease and slack Wax imported at ICD, Ludhiana and ICD, Tughlakabad, New Delhi for mis declaration and undervaluation, by various importers including M/s.Om Udyog, (IEC 3092003551), E-403, Phase VI, Focal Point, Ludhiana, Punjab (hereinafter referred to as M/s. Om Udyog ) and M/s. S K Petrochem C-1/4, Krishna Vihar, New Delhi a firm controlled by Shri Jeevan Jain, Proprietor of M/s. Om Udyog, Ludhiana. Investigation further revealed that Shri Jeevan Jain used to import the above mentioned Petroleum products by resorting to mis-declaration and under valuation and subsequen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Flash Point (COC) above 220 o Density (gm/ml) of 15 o C 1.0220 Kinematic Viscosity at 100o Aromatic content 74.3 by wt Aniline Point 39 o C PAHs Content (mg/kg) 411.96 (A12 A 15 Class A Schedule II) It does not meet the requirement of petroleum bases rubber process oil for rubber industry as per 15 : J5078 :2001 in respect of kinematic viscosity @ 100 o and Density at 15 o C. Hence, it is off specification/ waste product as per listed besel no. A 410 under schedule III, part A of Hazardous Waste (Management Handling and Transboundary Movement) Rules, 2008. Since PAHs content in this sample is more than 50 mg/per Kg. therefore, it merits to fall under the category of Hazardous Waste of Schedule II of Hazardous Waste Management Handing and Transboundary Movement Rules, 2008. (iii) Test Report No.35/CRCL/2013-14/CL-282 (DRI) dated 10.07.2013 (Rubber Process Oil detained at Kh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 90 to 110 Flash Point 178 5. In view of the test reports, the department was of the opinion that the goods stated as Grease and Rubber process oil detained at the premises of M/s. Ess Ess Traders during the search proceedings were not up to the requirement of calcium base grease and rubber process oil as specified in the IS specifications and were therefore waste products as the impugned goods must have the following specifications:- Kinematic Viscosity in cst 100-C Density at ISoC As per IS:15078:2001 for RPO 18.3 26.3 0.98 1.01 As per test report for RPO san 1 38.2 1.0220 As per test report for RPO sample 31.67 1.0101 Kinematic Viscosity@ 40 o C Flash Point As per IS 15:506, 9917 9136:1 for Calcium Grease 90 - 110 160 -178 As per test report for Calcium Grease 62.3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds of Shri Jeevan Jain. Accordingly, he prayed that appeals may be allowed. 11. Ld. DR strongly oppose the above plea. He submitted that the goods involved have been rightly confiscated absolutely since these have been found to be of hazardous nature. 12. We find that Commissioner (A) in the impugned order has elaborately discussed the evidence unearthed by DRI as well as nature of the goods and the relevant test report from CRCL. He categorically concluded by giving detailed reasons that the goods in question are of hazardous nature and is in the form of waste. His findings are reproduced below: I have carefully gone through the impugned order and the contents of the Appeal and the oral as well as written submissions. I find that the contents of all the appeals filed by the appellants are of similar nature therefore I take all the appeals to decide by one single order. I find that the goods stated as Heavy Alckeys and Grease were detained at the godown premises of M/s Goyal Petrochem by the officers of DRI and during the investigation it has been revealed that the same were imported by M/s Om Udyog, E-403, Phase-VI, Focal Pont, Ludhiana, subsequently sold to M/s Goyal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A4 Wastes which may contain either inorganic or organic constituents. A4140 Wastes consisting of or containing off specification or out-dated chem containing any of the constituents mentioned in Schedule 2 to the extent concentration limits specified therein. I find that this list is based on Annex VIU of the Basel Convention on Transboundary Movement of Hazardous Wastes and comprises of wastes characterized as hazardous under Article 1,paragraph I{a} of the Convention Inclusion of wastes on this list does not preclude the use of hazard characteristics given in Annex VIII of the Basel Convention (Part C of this Schedule) to demonstrate that the wastes are not hazardous wastes in the Schedule-3 (Part-A) are restricted one, and cannot be allowed without permission from Ministry of Environment forests and DGFT license, thus it is clear that all the items listed in Part A of the Schedule-II are restricted and require prior informed consent as well as permission from Ministry of Environment Forest and DGFT license, thus it is clear that all the items listed in Part A of the Sche .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates