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TMI Blog2020 (2) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... mport was intentional or by mistake, we are of the view that the ends of justice would meet, if the said goods are allowed to be re-exported - the authorities are directed to allow the re-export of the goods. Penalty - HELD THAT:- M/s Ruby Impex admittedly the goods found in the containers were other than the goods declared by them. The appellants have also not been able to show any evidence that the same was a mistake on the part of the supplier. As such, the said appellant is liable for penalty. Inasmuch as, the duty involved in respect of the Bill of Entry filed by them was only to the extent of ₹ 81,000/-, though the other imports made by them were also of different goods i.e. the one declared by them in the first Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only in respect of one container and on examination, the container was found containing lead scrap, instead of zinc scrap declared by them. The appellant took a ground that they have infact ordered for zinc scrap and the supplier has mistakenly sent the lead scrap. As such no Bill of Entries were filed in respect of balance 7 containers and a request to re-export the goods was made. 3. However, the appellants request was not accepted and proceedings were initiated against them proposing confiscation of the goods and imposition of penalties. Vide the impugned order Commissioner absolutely confiscated the scrap alongwith imposition of personal penalty of ₹ 25 lakhs on M/s Ruby Impex and a separate penalty of ₹ 10 lakhs on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry was only to the extent of ₹ 81,000/- and as such imposition of heavy penalty upon them are neither warranted nor justified. 5. After hearing the learned A.R. and on going through the impugned order we are of the view that the appeals can be disposed of by taking into consideration the provisions of Rule 17 (2) of Hazardous Wastes (Management, Handling and Transboundary Movement) Rules. For better appreciation the same is reproduced bellow:- (2) In case of illegal import of the hazardous wastes, the importer shall re-export the waste in question at his cost within a period of ninety days from the date of its arrival into India and its implementation will be ensured by the concerned State Pollution Control Board. As is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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