TMI Blog2017 (10) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... lants are hazardous - Nobody would import plastic carry bags or used seals, electronic waste etc., which is much cheaper material in a consignment of iron and aluminum. The presence of municipal waste in the cargo could be the result of heavy rains in the region thus exposing the containers to flood like situation. The said fact is beyond the control of the assessee and cannot lead to confiscation of the goods or for imposition of any penalty upon them. Appeal allowed - decided in favor of appellant. - C/40697/2017-SM - 41613/2017 - Dated:- 10-8-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant - Shri A.K. Jayaraj, Adv. For the Respondent - Shri A. Cletus, ADC (AR) ORDER Per: Archana Wadhwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may contain pathogens and concluded that the scrap was combined with Municipal Solid waste and hence opined to send back the cargo to the country from where it was imported as early as possible. It appears that the importer has attempted to import hazardons plastic and other waste materials by mis-declaring the cargo as Irony Aluminium scrap, thereby violating the provisions of the Environment Protection Act, 1986 and the Rules made there under. Hence, the goods appear to be liable for confiscation under Section Ill(d) of the Customs Act, 1962 and the importer is also liable for penal action under Section 112(a) ibid and the goods contained in the said two containers appear to be liable for sending back to the exporting country at the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-test; that the adjudicating authority ignored their request and ordered for re-export; that they had no intention to import any waste into the country. They finally requested that if the goods are re-exported then no redemption fine can be imposed. 3. The Commissioner (Appeals) rejected the appeal on the ground that there is clear report by TNPCB indicated the presence of various plastic materials, thus contravening the provisions of Hazardous Waste (Management, Handling Transboundary movement) Rules, 2008. He also observed that enhancement of the value done by the lower authorities have not been contested by the assessee. Hence, the present appeal. 4. My attending stands drawn by the learned advocate Shri A.K. Jayaraj, who app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the submissions made by both sides and after going through the impugned order, I find that as per the report of the TNPCB some extraneous plastic items were found in the consignment. There is nothing in the said report to reflect upon the quantum of such waste materials, neither is there any observation by the said authorities so as to arrive at the conclusion that the goods imported by the appellants are hazardous. Common sense leads me to observe that nobody would import plastic carry bags or used seals, electronic waste etc., which is much cheaper material in a consignment of iron and aluminum. Similarly, the presence of municipal waste in the cargo could be the result of heavy rains in the region thus exposing the containers to floo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
