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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 ..... rer (OEM), this requirement is restricted only to newly manufactured tyres and are not applicable to used tyres - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home consumption however on payment of redemption fine under section 125 ibid and penalty under section 112(a) ibid which is reduced to 15% and 10% of assessed value respectively - appeal allowed - decided partly in favor of appellant. - Appeal No. C/40728/2016 - Final Order No. 41099 / 2017 - Dated:- 28-6-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Shri A.K. Jayaraj, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Learned counsel Shri A.K. Jayaraj submits that the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-2014. From the facts on record, we find that the Government of India vide Notification dt. 07.04.2006 had included used tyres as a restricted item. This being so, the appellant would require a specific licence for the import of such used tyres which has not been produced. We therefore do not find any infirmity with that part of the order holding that the goods are liable for confiscation under Section 112 (d) of the Customs Act, 1962 read with Section 3 (3) of Foreign Trade (Development and Regulation Act, 1992, for import without specific licence. We also do not find any fault with the findings of lower authorities that for this particular infraction, the importers are also be liable for penal action. xxxx xxxx xxxx xxxxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been recorded in para-2 of the de novo order of original authority dt. 30.03.2015. 5.6 Perusal of the inspection report dt. 28.07.2011 of the TNPCB also brings out that the said authority have repeatedly certified that the tyres are used ones and are capable of direct reuse. From perusal of the report in page 71 and 72 of the appeal book, in the third part of the report, the authority certifies that 12 , 13 , 15 , 16 tyres were not worn, but the tyres were found to be used ones. In the 5th para, it is even more clearly certified that thus the tyres were not new ones and only used ones and falls under waste pneumatic tyres for direct use. 5.7 In the back ground of such a certification of the status of the imported goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customs custody ever since with demurrage and other charges mounting up, not to mention the deterioration in quality of the goods, toned down suitably. We therefore order that redemption fine under Section 125 ibid will be limited to 15% (fifteen percent) of the penalty under Section 112 ibid to 10% (ten percent) of the redetermined value which would be in line with the decision taken by the Tribunal in Jibran Overseas (supra). So ordered. 7. In the circumstances and particularly taking note that there are no new facts or circumstances that require me to take a view different from that taken in the Alnoor Exports Imports case (supra), I, therefore order, that the clearance of goods shall be allowed for home consumption however o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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