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Issues: Appeal against confiscation of goods declared as furnace oil, request for re-testing of samples, application of circular parameters for imported goods, dismissal of appeal by Commissioner (Appeals).
The appellant filed an appeal against the impugned order passed by the Commissioner (Appeals) after importing goods declared as furnace oil. Samples were drawn and tested, revealing the presence of hazardous material, specifically Chromium exceeding 100 MG per litre. The chemical report confirmed the samples as used oil and hazardous waste. The Adjudicating Authority confiscated the goods and imposed a penalty. The appellant's appeal was dismissed, with the contention that the goods fell under the category of hazardous waste. The appellant contended that there were various reports opining differently on the product and requested re-testing to determine the physical composition of the goods. On the other hand, the Revenue argued that the appellant did not contest the merit of the tests before the Commissioner (Appeals). The Revenue's position was that the goods were imported in 1999, so the parameters from a circular issued in 1997 should apply, not those from subsequent circulars. The Commissioner (Appeals) noted in the impugned order that the appellant did not contest the test results' merit, only arguing for the application of parameters from the 1997 circular. Subsequent circulars were issued prescribing parameters for imported goods, and the Hon'ble Supreme Court recognized the importation of hazardous waste/material into India. A circular was issued in compliance with the Supreme Court's directives, prohibiting the import of goods identified as hazardous waste based on test reports. The Tribunal found no merit in the appellant's request for re-testing, ultimately dismissing the appeal. ---
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