TMI Blog2018 (7) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal allowed - decided in favor of appellant. - Appeal Nos. C/59922/2013, 51586 & 51588/2014-CU[DB] - C/A/71175-71177/2018-CU[DB] - Dated:- 21-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Written Submissions in Appeal Nos. C/59922/2013 C/51586/2014 for Assessee Shri Pawan Kumar Singh (Supdt.) AR for Revenue ORDER Per: Anil G. Shakkarwar Above stated three appeals are taken together for final disposal since the issue involved therein is with respect to import of Old and Used Tyres . Appeal No. C/59922/2013-CU[DB] 2. Brief facts of the case are that M/s S.K. Enterprises, imported 'Old and Used Tyres' of different sizes and filed Bill of Entry N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /50121 SM dated 29.01.2016 in the case of M/s D.S Tyres, Chandigarh. Further through the said final order in similar circumstances redemption fine of 15% on the declared value was imposed. He further submitted that Hon ble Allahabad High Court in Customs Appeal No.278 of 2015 in the case of Commissioner of Customs, Noida vs. M/s Jibran Overseas through its order dated 20.12.2016 upheld confiscation under similar circumstances and redemption fine and penalty were reduced to 15% and 10% respectively of re-determined value. 4. Heard the learned AR who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of record, we find that under similar circumstances this Tribunal had imposed redemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed before this Tribunal. 8. The grounds of appeal in both the appeals are the importation of impugned goods was restricted since the same were falling under the category of hazardous waste. 9. Respondent Super Tyre submitted written submissions dated 28.12.2016. Through the said written submissions they submitted that the issue of old and used tyres has been decided as per judgment 2015 (329) ELT 489 and it has been held that Ministry of Environment permission is not required for importation of the same. 10. Heard the learned AR who has submitted above stated grounds of appeal of Revenue. 11. Having considered the submissions from both the sides and on perusal of ruling by Hon ble Allahabad High Court in the case of M/s Jib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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