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TMI Blog2024 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... 44934 and EMCU 9670206 pertaining to the second of the bills and container nos. TGHU 8319814 and TGHU 8781653 pertaining to the third, even as other goods contained therein as well as 'plastic regrind' which container no. BAXU 5050481 exclusively carried were found to be correctly declared and not prohibited for import. In terms of ITC (HS) 2012, Schedule I-Import Policy appended to Foreign Trade Policy (FTP) under the authority of Foreign Trade (Development & Regulation) Act, 1982, import of plastic waste is permissible only against licence issued by Directorate General of Foreign Trade (DGFT) which the 'plastic regrind' imported against the two bills of entry, admittedly, did not have. The culmination of proceedings, initiated by show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other statute, must be dealt with in terms of delegation of executive authority or by devolution as agency; neither of these have a place in adjudicatory proceedings which are confined to the framework of a show cause notice that did not encompass such proposal. Its illegality is further compounded by the vesting of confiscated goods, viz., either absolutely or those for which offer of redemption has not been availed, in the Central Government under section 126 of Customs Act, 1962. Had the adjudicating authority been possessed of vestment by the Central Government to order destruction of such goods, that should have been cited. Clearly, this is an occurrence of overreach that has to be nipped in the bud. 3. Compounding this misadventure i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that conclusions about deployment of impugned goods having deleterious consequence is in the domain of customs clearance. 5. We have heard Learned Counsel and Learned Authorized Representative at length. 6. There is no doubt that import of 'plastic waste' is restricted by the Foreign Trade Policy (FTP) as provided in paragraph 27(2) of Handbook of Procedures (Vol I) 1992-97 RE: March 1996 and, in pursuance thereof, Public Notice 392-PN was issued by Directorate General of Foreign Trade (DGFT) on 1st January 1997 and, as amended from time to time, governs the handling of 'waste' that, despite being so, may be licensed for import. There are standards, too, prescribed by Bureau of Indian Standards (BIS) of which IS 14534:1998 is referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962, generally invoke other laws like in the matter before us. The two constitute entirely different, and mutually exclusive, stipulations in clearance for 'home consumption' of imported goods. To us, the findings of the lower authorities appear to have been caught in circular reasoning of cause and effect as re-classification is seen to have been caused by references to purported restriction on import of 'waste' in Foreign Trade Policy (FTP) and standards formulated by Bureau of Indian Standards (BIS), which the imported goods were held to be, and the restrictions on import of 'waste plastics' brought to bear upon the goods consequent to determination that the goods are 'waste' corresponding to tariff item 3915 1000 of First Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of dirty cut pieces...' which evinces ambivalence in sources that were relied upon. Furthermore, there is no discussion on the relevance of such visual evaluation to description corresponding to tariff item 3915 1000 of First Schedule to Customs Tariff Act, 1975 that we have referred to supra or to any of notes in chapter 39 of First Schedule to Customs Tariff Act, 1975 to justify re-classification in accordance with the onus devolving on customs authorities as held by the Hon'ble Supreme Court in Hindustan Ferodo Ltd v. Collector of Central Excise [1997 (89) ELT 16 (SC)] thus 'It is not in dispute before us as it cannot be, that onus of establishing that the said rings fell within Item No. 22-F lay upon the Revenue. The Revenue led no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 'waste' which is contrary to the categorization in the standard based on source of the 'waste' which, in turn, would determine its potential for recycling without burdening quality of air and water. It is evident that no effort has been made to ascertain the source of the impugned goods without which the said standard serves no purpose. The standard referred to is not relevant to clearance of goods for home consumption. 10. The reliance placed upon the public notice issued under Foreign Trade Policy (FTP) with reference to '...using standard plastic processing techniques but without involving any process of cleaning whereby effluents are generated..' in the impugned order is also demonstrative of lack of appreciation of the intent of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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