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TMI Blog2017 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... duced. Hence the goods valued at Rs. 9,59,109/- were confiscated under section 111(d) of the Customs Act, 1962, however, with option to redeem the goods only for the purpose of re-export of payment of redemption fine under section 125 ibid. Penalty of Rs. 2,00,000/- was also imposed on importer under section 112(a) ibid. 2. Today, when the matter came up for hearing, learned counsel for the appellant submitted that the very identical issue has been decided in their favour by the Division Bench of this Tribunal vide Final Order No. 40998/2017 dated 7.6.2017 in the case of Al-Noor Exports & Imports Vs. Commissioner of Customs. 3. Learned AR fairly concedes that the facts of the issue in the present case are similar to that in the said final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icable for Import and Export not Requiring Prior Informed Consent' based on Annexure IX of the Basel Convention. The foot note to the schedule clarifies that all other wastes listed in Schedule-3 Part-B having 'Star/s' (*...) can only be imported in to the country with the permission of MOEF. The following entry concerns "waste tyres": "B3140 Waste pneumatic tyres, excluding those which do not lead to resource recovery, recycling, reclamation or direct reuse." (emphasis added) After careful analysis and interpretation of the above schedule-3 (Part-B) and the conditionalities therein, there is no doubt that waste pneumatic tyres has been listed as a hazardous waste which can be imported only with the permission of MOEF. At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o following the ratio of the judgements/decisions cited supra, we hold that the imported tyres are used tyres, capable of direct reuse, accordingly they will fall in the categories excluded one 3140, they cannot be then treated as hazardous waste and hence their import will not require MOEF permission. The findings of the lower authorities to the contrary will therefore not sustain and require to be set aside, which we hereby do. 7. Coming to the issue of confiscability and imposition of penalty, in view of our discussions in para 5.2., we hold in the affirmative. The goods being restricted and there being no specific licence for the import, the goods were rightly confiscated and penalty imposed in the impugned order. However, as we have f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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