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TMI Blog2010 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that in majority of the cases, the entire quantity was imported (by way of purchase from SEZ unit M/s Sameer) before issuance of the Board s circular dt.18.10.04 requiring production of pre-shipment inspection certificate - The impugned order is, otherwise, set aside - All the appeals are disposed off accordingly - C/258 to 271/2007 - - - Dated:- 23-9-2010 - MRS. ARCHANA WADHWA, MEMBER (J) and MR. B.S.V. MURTHY, MEMBER (T) Shri Willingdon Christian, Adv. for the Appellant. Shri Rajendra Nagar, SDR for the Respondent. Per: Mrs. Archana Wadhwa: All the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the Commissioner, vide which he has confiscated the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication of export/import items. Heading 7404 00 19, under which the druid grade copper scrap stand classified by the authority, shows the policy condition as restricted import and permitted as per licencing note. The import licencing notes is to the effect that the import of copper wire covered under IRSI Code druid is permitted without licence to unit registered with Ministry of Environment Forest. As such, submits the learned advocate that inasmuch as M/s Raja Zinc Pvt. Ltd., and M/s Metal Link Alloys Pvt. Ltd, are the units which were admittedly registered with CPCB for obtaining and processing for specified items listed in their registration certificate, the condition of production of licence was not required to be adhered to by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine of Rs.50,000/- (Rupees Fifty Thousands only) is fixed for the same. Further, as no licence was produced by the said appellant, he is liable to penalty which is adjudged as Rs.10,000/- (Rupees Ten thousands only) 5. For the reasons as recorded in the case of M/s Raja Zinc Pvt. Ltd., confiscation of the druid grade copper scrap imported by M/s Metal Link Alloys Pvt. Ltd, with an option to redeem the same on payment of redemption fine of Rs.30 lakhs cannot be upheld. The same is, accordingly, set aside and his appeal is allowed with consequential relief. 6. M/s Sameer Industries have imported the druid grade copper scrap, copper scrap and finished goods of imported cable peeling scrap. Learned advocate fairly agree that the said unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvironment Forest, who have vide their letter dt.25.2.05 has observed that the provisions of Hazardous waste Rule are applicable to 100% EOU and to all units located in FTZ, SEZ etc. As regards wrong adoption of the assessable value and fixing the quantum of redemption fine of Rs.1.20 crores, learned SDR fairly agrees that the same appears to be a mistake on the part of the Commissioner. 8. We find that even though M/s Sameer Industries is located in SEZ, they were required to observe and follow the provisions of Hazardous Waste (Management and Handling) Rules, 1989, as clarified by the Joint Director of Ministry of Environment and Forests, as also by DGFT New Delhi vide their letter dt.14.2.05. The provisions of policy relied upon by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the same cannot be held liable for confiscation. On account of all the above factors, though we held that the druid grade copper scrap is liable for confiscation, we reduce the redemption fine from Rs.1.20 crores to Rs.3 lakhs (Rupees Three lakhs only) and determine the penalty amount as Rs.50,000/- (Rupees Fifty Thousands only). As M/s Sameer has been penalized, we find no justifiable reason to impose separate penalty on Shri Sanjay Dave, partner of M/s Sameer Industries. The same is accordingly set aside. 9. As regards penalties imposed upon all the other appellants for non-production of pre-shipment inspection certificate, the appellants have contended that in majority of the cases, the entire quantity was imported (by way of purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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