Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2014 (1) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2014 (1) TMI 1740 - HC - Customs


Issues:
1. Dispute over the competence of Central Revenue Control Laboratory (CRCL) for testing hazardous waste samples.
2. Conflict between the laboratory certificate from the consignor's country and the testing results from CRCL.
3. Resolution of the conflict by sending a sample to a third laboratory for testing under the Environment (Protection) Act, 1986.

Analysis:
The writ petition revolves around the contention that the Central Revenue Control Laboratory (CRCL) lacks the necessary infrastructure and competence to test whether a sample is hazardous or toxic. The petitioner requested the sample to be sent to another laboratory, citing the discrepancy with a certificate from the consignor's country that deemed the goods non-hazardous. In response, the respondent authorities defended CRCL's competency, stating that it had tested the sample and classified the imported goods as hazardous waste.

Given the conflicting reports, the Court intervened by directing the authorities to collect a new sample from the consignment in the presence of the petitioner or its representative. This sample was to be sent to a third laboratory or any other laboratory established by the Central Government under the Environment (Protection) Act, 1986, capable of determining the hazardous nature of the material. The petitioner was to reimburse the testing costs within three days of notification, and the authorities were instructed to obtain the laboratory certificate within four weeks from dispatch.

Ultimately, the Court disposed of the writ petition, emphasizing the need for an impartial assessment of the sample's hazardous nature by an appropriate laboratory. No costs were awarded in the judgment, signaling a resolution solely focused on the testing process and conflict resolution between the involved parties.

 

 

 

 

Quick Updates:Latest Updates