9911796707
|
Home
Issues: Violation of Customs law and Exim policy, Confiscation of goods, Imposition of penalties on multiple parties, Pre-deposit of penalty, Waiver of penalties, Compliance with orders.
In this case, the issue revolved around the violation of Customs law and Exim policy by the importers and buyers of mixed copper scrap and jelly-filled copper cables. The show cause notice alleged that the import was without necessary certificates, through an unauthorized port, and involved hazardous waste without proper registration. The Commissioner confiscated the goods and imposed hefty fines and penalties on the applicants, including redemption fines and penalties ranging from lakhs to thousands on various parties involved in the transaction. The appellant argued that the import was initially through a permitted port before moving to SEZ, thus not violating port conditions. They also claimed that most consignments were shipped before the crucial date for pre-shipment certificates. The Supreme Court Monitory Committee had allowed disposal of materials to eligible buyers, and hence, no pre-deposit of penalties should be required. The buyers were not involved in any customs violations as they were merely purchasers. The Tribunal found that while the import route through Kandla was permissible, the import of hazardous waste in violation of Exim policy and selling to unauthorized persons warranted penalties. The applicants failed to establish a case for waiving the penalties imposed. The Tribunal directed the principal importer to deposit a specific sum within a set timeframe and other appellants to deposit varying amounts. Compliance was ordered by a specified date, with non-compliance leading to dismissal of appeals without further notice. The judgment highlighted the importance of compliance with Customs laws and Exim policies, imposing penalties on parties involved in unauthorized imports and sales of hazardous materials. The decision emphasized the need for pre-deposit of penalties while granting waivers under specific conditions and set strict compliance deadlines to ensure adherence to the Tribunal's orders.
|
