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TMI Blog2013 (2) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... importers within two weeks of receipt of a copy of this order. - Writ Appeal Nos. 929-931 of 2011 with M.P. No. 1 of 2011 and W.P. Nos. 8512, 8274 and 8372 of 2011, - - - Dated:- 26-9-2012 - Elipe Dharma Rao and R. Subbiah, JJ. Shri K. Ravi Anantha Padmanabhan, for the Appellant. Shri B. Sathish Sundar, for the Respondent. [Judgment per : Elipe Dharma Rao, J. (Common)]. - The respondents in all the writ appeals have imported used tyres of different sizes from different countries across the globe and under bills of entry they claimed clearance of the goods for home consumption by paying necessary fee. But, the customs officials directed that the goods were to be examined by a Chartered Engineer. Accordingly, M/s. SGS India Private Limited, Chennai, who are the approved Chartered Engineer by the Government of India, Ministry of Commerce, inspected the consignments in the presence of Customs Appraiser and reported that the goods are used tyres and not reconditioned and not re-treaded and description found to tally with the invoice. Thereafter, the Additional Commissioner of Customs had taken up the case for adjudication and passed an order re-determining the value and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lines issued for the import of the goods, based on the Basel convention on Transboundary Movement of Hazardous Wastes and their disposal cannot override the specific provisions of the enactments, which are forming an integral part of municipal laws and if there is a conflict between the guidelines prevailing in the international arena and the procedures established by the statutes enacted by the Government of India, the provisions of local laws would prevail. It was also contended that the release of the imported tyres, without proper investigation, could result in the dumping of hazardous wastes in India, contrary to the laws in force, regulating the field. According to them, even if the customs authorities concerned had passed an order, on completion of the adjudication process, the importers cannot claim total immunity from such investigation by the Directorate of Revenue Intelligence only on the ground that the adjudication process had been completed and that they had paid the customs duty, the redemption fine and the penalty imposed by the authorities concerned. 4. During the course of hearing before the learned single Judge, as certain doubts were raised by the Customs abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistry has numbered the writ appeals. It has been verified by us that the W.P. Nos. 8274, 8372 and 8512 of 2011 are still pending. However, since the prayer in the writ petitions and the Miscellaneous Petitions filed therein are one and the same, in our considered view, no purpose will be served by keeping the said writ petitions pending. Hence, even though those W.P. Nos. 8274, 8372 and 8512 of 2011 are not listed along with these writ appeals, this common judgment shall be deemed to dispose of those writ petitions also. 8. During the course of arguments, the learned standing counsel appearing for the appellants/Customs would strenuously argue that the learned single Judge has not properly appreciated the report of the Inspectorate Griffith India Private Limited, who have opined that the imported tyres are six years old and that used tyres possible for re-treading only to a limited number of times and hence such re-treaded tyres, after their intended use, will add to the increase in overall volume of waste tyres and disposal of the same requires special environmental procedure as they fall under the category of hazardous waste . According to the learned standing counsel, the Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. On examining the tyres at Satwa CFS imported by Thiru Govindan, Pondicherry, it is noticed that the importer had imported 15 -16 Light Commercial Vehicle Tyres. Out of 50 Tyres examined at random, it was found that the buttons and grooves were intact in 15 pieces, tread pattern and buttons were not observed in 35 pieces (These pieces seem to be worn out and cannot be used directly and it requires re-treading). The inspection report of Inspectorate Griffith India Private Limited, Chennai 600001 (copies enclosed) also reveals that the tyres can be used only after retreading. The inspecting authority has concluded that these tyres can be used only after retreading to a limited number of times. Such retreaded tyres will increase the overall volume of waste tyres and disposal and they are to be treated as Hazardous Wastes. It is submitted that waste pneumatic tyres is listed as an unstarred item in Part B of Schedule III vide item No. B3140; and according to Hazardous Waste (Management, Handling and Transboundary) Rules, 2008 and amendment 2010 after obtaining prior permission of Ministry of Environment Forests, Government of India. Hence as per the provisions of Hazardous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ste, we are unable to accept the reasonings offered by the learned single Judge in allowing the prayer of the importers. 15. Even the other argument advanced on the part of the importers that the order of the adjudicating authority has not been challenged by the Customs, does not appeal to us, since the Department, having found the order of the adjudicating authority dated 8-3-2011 not correct, have taken up the matter with the Customs authorities for review, which they are empowered to do under law. 16. For all the above reasons, these writ appeals filed by the Customs are allowed. The respondents/importers are directed to send back the imports to the countries of origin at their own cost and expenditure immediately. The appellants are directed to take all steps necessary in this regard. 17. However, taking into consideration the fact that the respondents/importers have paid certain fee and other charges while claiming the goods, we direct the appellants to consider the requests of the respondents/importers for refund of any such fee or other charges they have paid for claiming the goods, as per rules, if any such request is made on behalf of the respondents/importers within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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