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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 ..... ants, the penalties stand imposed upon them in terms of provisions of Section 112 (a) of the Customs Act, 1962, on the ground that the consignment of imported scrap was not accompanied by a pre-shipment inspection certificate. We shall be dealing separately the two issues involved. 2. All the appellants imported various types of scraps viz. Aluminum scrap, Copper scrap, Brass scrap, Steel scrap etc and cleared the same to various actual users in DTA. In respect of M/s Sameer Industries, M/s Raja Zinc Pvt. Ltd., and M/s Metal Link Alloys Pvt. Ltd, the copper cable scrap druid grade, stand confiscated by the Commissioner, on the ground that the said appellant did not have the valid import licences from DGFT and they also imported the goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as no valid licence for import of hazardous waste from DGFT was produced, the goods are liable for confiscation. 4. After hearing the learned SDR on the above issue, we find merits in the contentions raised by the learned advocate. In the case of M/s Raja Zinc Pvt. Ltd, the Commissioner has confiscated the copper cable scrap druid grade totally valued at Rs.5,63,561/- along with copper scrap valued at Rs.5,28,100/- and plastic scrap valued at Rs.1,52,994/-, with an option to re-deem the same on payment of redemption fine of Rs.4.20 lakhs. As we have already observed that they are not required to produce any licence in respect of import of druid grade copper scrap, in terms of the policy conditions as discussed above, the said scrap was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that since the said unit is located in SEZ, they are entitled to import of all types of goods except prohibited items, in terms of Para 7.2 of Chapter 7 of EXIM Policy, 2004. Alternatively, he submits that import of druid grade copper scrap was declared to be restricted item only with effect from 21.3.05, as per the report of Hon ble Supreme Court Monitoring Committee s letter dt.21.3.05, and no fault can be pinned in respect of scrap already imported. He also draws our attention to various communications entered into by the said appellant with Ministry of Commerce, Ministry of Environment & Forests, to show that the matter was not free from doubt prior to import by M/s Sameer Industries, in which case, the confiscation of the same was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d items of ITC(HS), but if permission is required for import under any other law, the same shall be applicable. As such, even though the goods in question were not prohibited items, the permission required under Hazardous Waste (Management and Handling) Rules, 1989, was applicable to imports made by them. However, we agree with the learned advocate that there was no clarity in the above issue as the goods imported by the appellant were also cleared by the Customs authorities and the matter taken up by the appellant at the higher level in the Ministry of Commerce, Ministry of Environment & Forests, and it was only subsequently that an opinion about the applicability of the said Rule was found. The above factors should act as mitigating facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate. From the details of the bills of lading produced on record, it is seen that except for 5 consignments which were imported in the month of November, 2004, all other consignments were imported prior to 18.10.04. The quantities of scrap were cleared by the importer after 100% examination and there is nothing on record to show that the same contain any war material etc. The goods, after clearance were cleared to DTA unit who have used the mixed scrap for melting or re-rolling purpose. Our attention stand drawn to various decisions of the Tribunal as detailed below: (a) 2009 (236) ELT 445 (Guj.) CC Vs. Senor Metals Pvt. Ltd. (b) 2010 (97) RLT Online 501 (CESTAT) Arun Vyapar Udyog Ltd Vs CC (c) 2006 (77) RLT 252 (CESTAT) Moolchand Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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