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Issues: Import of used lubricating oil under Open General Licence, applicability of import restrictions, distinction between used oil and waste oil, reduction of fine and penalty.
In this case, the appellants imported a consignment of used lubricating oil under Open General Licence, seeking clearances. However, the adjudicating authority held that import of the goods was not permissible under OGL due to import restrictions on hazardous wastes. The impugned goods were confiscated with an option for redemption on a fine and a penalty was imposed. The Commissioner (Appeals) upheld the decision but reduced the fine and penalty amounts. The main issue raised was the distinction between 'used oil' and 'waste oil' and whether import restrictions should be applied to used oil. The appellants argued that the Hazardous Waste Amendment Rules, 2003 defined used oil separately from waste oil, but the J.D.R. referred to a previous Tribunal decision where used oil was categorized as hazardous waste without distinction. The Tribunal rejected the distinction made in the amended rules and applied the precedent, concluding that the import restrictions were applicable to used oil as well. Regarding the reduction of fine and penalty, the Tribunal noted a previous case where fines were reduced for consignments of lower value. In light of this precedent, the Tribunal decided to reduce the redemption fine and penalty imposed on the present case. The fine was reduced from Rs. 3,00,000 to Rs. 1,75,000, and the penalty was reduced from Rs. 30,000 to Rs. 20,000. Ultimately, the appeal was rejected except for the reduction in the fine and penalty amounts, maintaining the decision on the applicability of import restrictions to used lubricating oil under Open General Licence.
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