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TMI Blog2016 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... by Directorate General of Foreign Trade, New Delhi; and that as old and used tyres are covered by B-3140 of Part-B of Schedule III of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 (for short, referred to as the "Rules, 2008", the importer requires permission from Ministry of Environment and Forest (MoEF). Held that: MOEF permission required for clearance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 and Bill of Lading No. GSA/DXB/DEL/131E dated 08.08.2013 and on arrival of the consignment at the port of import, the appellant had filed the Bill of Entry No. 3193753 dated 05.09.2013 for clearance of the same. On examination, since the Customs Department found that the imported consignment comprised of old and used tyres, clearance of the same was withheld and proceedings initiated against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the goods on payment of redemption fine of ₹ 4,40,000/-. It was further ordered to re-export the imported goods, since the same were imported in contravention of the Rules, 2008. Besides, penalty of ₹ 2,20,000/- was imposed in the said adjudication order under Section 112 of the Act. In appeal, the ld. Commissioner (Appeals) vide the impugned order dated 23.03.2015 has upheld the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and perused the records. 5. It is an admitted fact that the issue involved in the case of Jibran Overseas (Supra) is entirely identical to the facts of the present case. Thus, the order passed by this Tribunal in the case of Jibran Overseas is to be applied for determination of the issue in hand. The operative po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e lower authorities that MOEF permission is required for clearance of the consignments of old and used tyres are not legally sustainable, and thus, I allow for redemption of imported consignment on payment of redemption fine of 15% on the declared value. Further, considering the overall facts of the present case, in the interest of justice, I reduce the quantum of penalty to ₹ 30,000/- 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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