2005 (2) TMI 733 - AT - Customs

Summary

Issues:
- Jurisdiction of the Bench for appeals from different Commissionerates
- Stay applications involving duty, penalty, and classification of imported goods
- Legality of changing classification based on earlier test reports
- Pre-deposit requirement for sick unit
- Importation of hazardous waste and licensing requirements

Jurisdiction of the Bench:
The judgment involves two appeals from different Commissionerates, one at Hyderabad and one at Chennai. The company, situated within the jurisdiction of the Bench, filed a misc. application seeking permission to retain the appeals in this Bench, which was allowed.

Stay Applications and Classification Issue:
The appeals concern duty and penalties on imported Copper Concentrates listed in OGL. The department provisionally assessed the goods based on samples and chemical test reports. Subsequently, investigations by DRI and EPTRI raised concerns about hazardous waste importation. The appellants argued against changing the classification based on earlier test reports, citing various legal precedents. The Tribunal found in favor of the appellants, granting a stay on duty and penalties pending appeal.

Pre-Deposit Requirement for Sick Unit:
The appellants, a sick unit, were unable to pre-deposit the amounts in question. They sought a waiver based on the incorrectness of EPTRI's premises and the inconclusive nature of the report. The Tribunal unconditionally allowed the stay applications, waiving the pre-deposit of duty and penalties.

Importation of Hazardous Waste and Licensing Requirements:
The JCDR defended the department's action, stating that hazardous waste importation required a license and was not freely importable under OGL. The department's change in classification for higher duty was deemed justified based on the hazardous nature of the goods. However, the Tribunal, after careful consideration, ruled in favor of the appellants, emphasizing the necessity for drawing samples from each consignment for classification changes. The stay applications were allowed, and recovery of duty and penalties was stayed until the appeal's disposal.