Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (7) TMI 342

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as the goods which were imported were old and used and could not have been imported without a licence from the Director General of Foreign Trade. The appellant has imported these goods in violation of Foreign Trade Policy and therefore the goods were liable for confiscation under section 111 and they were liable to penalty under section 112 of the Customs Act, 1962. Whether the goods in question can also be considered as hazardous waste? - HELD THAT:- This determination can be made if there is a specific notification by the Ministry of Environment to the effect. Once the goods are notified as hazardous waste, Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 apply and as per Rule 17(2), the importer is legall .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Foreign Trade Policy 2009-2014. Admittedly, the appellant did not have any licence from the DGFT when they imported these goods. The representative of the appellants submits that they have been importing old and used goods like this for trade and it has been the practice for the Customs to confiscate them and allow redemption on payment of redemption fine and penalty. Thereafter, they would get the goods redeemed and sell them in the market. In this case, a show cause notice was issued alleging that the goods which were imported were hazardous waste and were covered by Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 and therefore the goods were confiscated and allowed to be redeemed on payment of redemp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... C/1886/2011 10,000.00 5,000.00 15,000.00 ₹ 5,000/- C/2635/2011 2,20,000.00 1,10,000.00 1,10,000.00 No reduction. 4. The appellant submits that there is nothing on record to show that the goods which they have imported are hazardous either to the health or to the environment. In fact, these goods have been lying in the Customs premises for a very long time and they caused no hazardous whatsoever. Therefore, they are not hazardous waste. They also assert that there is no notification of the Ministry .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Foreign Trade (Development and Regulation) Act, 1992, inasmuch as the goods which were imported were old and used and could not have been imported without a licence from the Director General of Foreign Trade. The appellant has imported these goods in violation of Foreign Trade Policy and therefore the goods were liable for confiscation under section 111 and they were liable to penalty under section 112 of the Customs Act, 1962. The second question is whether the goods in question can also be considered as hazardous waste. In this regard, this determination can be made if there is a specific notification by the Ministry of Environment to the effect. Once the goods are notified as hazardous waste, Hazardous Wastes (Management, Handling and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates