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2017 (1) TMI 348 - HC - CustomsOld and Used Tyres - permission of Ministry of Environment and Forest required for clearance of consignment of Old and Used Tyres or not? - Held that - Central Board of Excise & Customs vide instruction issued vide F. No. 528/109/2011-STO(TU), dated 12-7-2013 in Para 5 has clarified that imports of retreaded or used tyres are allowed subject to compliance of provisions of Foreign Trade Policy, and requirement of consent/permission from Ministry of Environment and Forest as stipulated in Hazardous Wastes (Management Handling and Transboundary Movement) Rules, 2008 - appeal dismissed - decided against assessee.
Issues:
Delay Condonation Application - Appeal Registration - Permission of MoEF for clearance of consignment of 'Old and Used Tyres' - Quantum of penalty reduction - Interpretation of definition B-3140 - Central Board of Excise & Customs instruction clarification - Finality of Tribunal's judgment in Jibran Overseas - Substantial question of law. The judgment addresses the delay condonation application, allowing the appeal registration with both regular and old numbers for case reference. The appeal stemmed from a Customs Appeal Tribunal order, stating that MoEF permission was not needed for 'Old and Used Tyres' clearance, allowing redemption on payment of 15% value. The Tribunal reduced the penalty to ?30,000, noting the direct reusability of the tyres. It relied on the Jibran Overseas case, emphasizing that used tyres directly reusable are excluded from entry B-3140. The Revenue's misinterpretation of B-3140 led to the conclusion that MoEF certificate was necessary, despite the Central Board of Excise & Customs clarifying that used tyres imports are allowed under certain conditions. The judgment highlights that the Tribunal's decision in Jibran Overseas had attained finality, leading to no substantial question of law arising in the current matter. Consequently, the appeal was dismissed. The case underscores the importance of proper interpretation of legal definitions and adherence to regulatory requirements in customs and environmental matters.
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