TMI Blog2018 (5) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... e import of the subject goods. The goods have been opined by the MoEF as hazardous e-waste, and such goods have rightly been held as prohibited goods u/s 110 of the Customs Act, and as such, there seems no infirmity or illegality in ordering the absolute confiscation of the said goods. Penalty - Held that: - fines and penalties imposed by the original authorities, unless and until there is any aberrant reason to observe element of unreasonableness or arbitrariness may not the inferred with - Rather, the Commissioner (Appeals) has reduced the penalty imposed upon the appellant to a great extent. There is no statutory restriction also that the penalty should not be reduced by the appellant authority. In the totality of the above observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the category of hazardous goods. 4. The matter was also referred to the Ministry of Environment and Forests (MoEF) with request of inspection and expert opinion as to whether or not goods could be cleared for home consumption. The Ministry of Environment and Forests (MoEF), vide its letter number 12-26/12-HMSC dated 12.05.2012 has advised regarding the Applicability of Hazardous Ways (Management, Handling and Trans-boundary Movement) Rules, 2008 to import of CRT/Data Graphic Picture Tubes. It was also informed by MoEF that if some picture tubes are old and used and the importer does not have permission from the MoEF the import is illegal import as per the Rules. It was further advised that for illegal imports, the importer shall re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst redemption fine of ₹ 75,000/-, and the penalty under Section 125 of the Act in the penalty of ₹ 1,55,000/- under Section 112(A) of the Act was imposed with the warning to the appellant to not to import e-waste in future. 9. Arguments of both the parties heard where it is submitted on behalf of the appellant that the Commissioner (Appeals) has relied upon circular No. 27/2011 dated 04.07.2011, but the said circular is not applicable upon the appellant as the goods imported by him are wrongly categorized as e-waste. As per the chartered engineer s report, these goods have been opined as old and used. Thus, the department s own documents falsify the goods to be e-waste. Otherwise also, the duty was already been charged upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and Forests (MoEF). Rule 17(I) of the said Rules says that the imports made without the permission of Central Government shall be treated as illegal and shall be liable to re-export the waste in question at his cost within a period of 90 days of its arrival in India. Since, department has sufficient evidences to hold that picture tubes are made old and used in the form of the chartered engineer s Report and confirmation thereof from the Commissioner itself, it was the burden of the appellant to falsify the same. Though he produced a letter dated 11.02.2012, purportedly received from his supplier, intimating that the old stock of tubes were inadvertently loaded, but the Customs Authority, have rightly observed it to be a strategy to cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason to observe element of unreasonableness or arbitrariness may not the inferred with. I draw my support from the case Venkatesh Enterprises vs. Commissioner of Customs. To my opinion, there appears no arbitrariness in the order of the challenged. Rather, the Commissioner (Appeals) has reduced the penalty imposed upon the appellant to a great extent. There is no statutory restriction also that the penalty should not be reduced by the appellant authority. In the totality of the above observations, I find no infirmity or illegality in the order of Commissioner, Customs (Appeals) under challenged. The same is hereby upheld. The appellant is directed to make the strict compliance thereof with immediate effect. I also uphold the direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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