2017 (8) TMI 1376 - AT - Customs

Misdeclaration of imported goods - Import of Hazardous waste - Held that - Appellant could not discard any of the reasons stated above leading any defence - Misdeclaration of the description of the goods resulted in violation of the Foreign Trade Policy, 2009-14 read with the rules made thereunder and Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 - appeal dismissed.

Summary

Issues: Misdeclaration of goods, Violation of Foreign Trade Policy, Hazardous Waste Import

The judgment by the Appellate Tribunal CESTAT MUMBAI involved a case where goods imported were found to be governed by the Hazardous Waste (Management, Handling and Transboundary) Rules, 2008. The reasons for this determination included the importation of 1280 sets of 14" color Television Sets fitted with old and used Picture Tube of Cathode Ray Tube, with other parts being new. The main part, the Picture Tube, was confirmed to be old and used, and the importer accepted this description. The misdeclaration of the goods led to a violation of the Foreign Trade Policy, 2009-14, as all second-hand goods, except second-hand capital goods, are restricted for imports without the necessary licenses or permissions. The imported Television sets were classified as consumer goods and being second-hand, required a license for importation. The absence of a license for the subject goods, which were identified as hazardous e-waste, further exacerbated the situation. The Maharashtra Pollution Control Board confirmed the hazardous nature of the goods and indicated that the import was illegal without proper permissions, advising re-export to the country of origin.

The Appellate Tribunal noted that the appellant failed to provide any defense against the reasons cited for the classification of the goods as hazardous waste and the misdeclaration of their description. The misdeclaration resulted in a clear violation of the Foreign Trade Policy, 2009-14, and the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008. As a consequence of these violations, the appeal was dismissed by the Tribunal. The judgment emphasized the importance of accurate declaration of goods and compliance with regulations to avoid such legal implications in international trade.

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