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TMI Blog2017 (9) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... ce have been rightly confiscated absolutely - penalty upheld - appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of kinematic viscosity @ 100o and Density at 15o C. Hence, it is off specification/ waste product as per listed besel no. A 410 under schedule -III, part A of Hazardous Waste (Management Handling and Transboundary Movement) Rules, 2008. Since PAHs content in this sample is more than 50 mg/per Kg. therefore, it merits to fall under the category of Hazardous Waste of Schedule II of Hazardous Waste Management Handing and Transboundary Movement Rules, 2008. (iii) Test Report No.35/CRCL/2013-14/CL-282 (DRI) dated 10.07.2013 (Rubber Process Oil detained at Khasra No.187, Rani Kheda Road, Mundka, New Delhi) "Report:- The sample is in the form of amber coloured viscose liquid having green fluorescence with following constants: Ash content (% by Mass) 0.01% Acidity (inorganic % by mass) NIL Sediment (% by mass) NIL Water content (% by mass) NIL Test for halogen Negative Flash Point (COC) above 218o Density (gm/ml) of 15o C 1.0101 Kinematic Viscosity at 100o C 31.67 CST Aniline Point below 55o C Aromatic content (% by mass) 78.1 by wt PAHs Content (mg/kg) 77.3 Mg/Kg. Note: It does not meet the requirement of petroleum bases rubber process oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 25.07.2013 was issued to the appellants. The case was adjudicated and the adjudicating authority vide order dated 29.8.2014 confiscated and detained the goods at godown premises of M/s. Ess Ess Traders. A penalty of ₹ 2,00,000/- each was also imposed on Shri Sahib Chand Singhal of M/s. Ess Ess Tradersand upon Shri Jeevan Jain, Prop. M/s. Om Udyog. Ludhiana under section 112 of the Customs Act, 1962. 7. Aggrieved by this Order-in-Original the appellants have filed appeal before Commissioner (A) who vide the impugned order upheld the order in original. 8. Hence the present appeal filed by Shri Sahib Chand Singhal. 9. With the above background we heard Shri R K Philips, appearing for both the appellants as well as Shri Govind Dixit, A.R. for the respondent. 10. The Learned Counsel reiterated the grounds of appeal and submitted as follows: (i) There is no evidence on record which proves that the goods seized at the premises of appellant were the same goods which are imported by Shri Jeevan Jain through his firm M/s. Om Udyog, Ludhiana or M/s. S K Petrochem in Delhi. (ii) The Lorry receipts which have been issued by M/s. Maharaja Goods Carriers showing the consignee name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hazardous Waste Management Handling and irons-boundary Movement Rules, 2008 and the same were covered under schedule-11/Class-A under serial no. A12, A13,A14 & A15 of Hazardous Waste Management Handling and irons-boundary Movement Rules, 2008 and the same were covered under schedule-II/Class-A under serial no. A 12, A13, A14 & A15 of Hazardous Waste Rules, 2008 and the same were covered under Heading A 12-A 15 of schedule-II Class-A of Hazardous Waste Management handling and Trans-boundary Movement Rules, 2008. I observe that the CRCL test reports have categorically held that the goods were hazardous wastes as specified in Part A of Schedule-III/II of Hazardous Waste Management handling and Transboundary Movement Rules, 2008, which mandate the requirement of prior informed consent of the country from where it is imported or exported to, and also would require the license from the Directorate General of Foreign Trade, and a prior written permission of the Central Government. Part A: List of Hazardous Wastes Applicable for import with prior Informed Consent (Annexure VIII of the Basel Convention) Based No. Description of Hazardous Wastes A-I Metal and Metal bearing wastes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Goyal,Prop. Of M/s Goyal Petrochem has not disclosed the facts regarding procurement of Calicum Grease and Heavy Alckeys but the documents seized from their premises i.e. G>R. and e-mail print out revealed that the impugned goods were imported by Shri Jeevan Jain and diverted to Shri Ashok Goyal, Prop. of M/s Goyal Petrochem. I find that the goods stated as Calicum Grease and Heavy Alckeys appears to be imported in violation of the provisions of the Customs Act, 1962 as he conditions prescribed in Hazardous Waste (Management, Handling and Tran boundary Movement) Rules, 2008 were not fulfilled complied with. In view of above, it is clear that the impugned goods i.e. Heavy Alckeys and Grease were liable for confiscation under the provisions of Section 111 (d) & 111(m) of the Customs Act, 1962 and for their acts of omission and commission. M/s Goyal petrochem, H-3, Shivaji Park, Punjabi Bagh, New Delhi and Shri Jeevan Jain. Prop. of M/s. Om Udyog, E-403, Phase-VI, Focal Point, Ludhiana are liable for penalty under Section 112 and 114 AA of the Customs Act, 1962, therefore he O-I-O is just and proper. 13. We are in agreement with the findings of the Ld. Commissioner as above. 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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