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2009 (3) TMI 78

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..... ng of the material would not apply to the transaction of import made earlier - judgment of Hon’ble the Supreme Court in the case of Research Foundation for Science v. Union of India, delivered on 5.5.1997, is binding on every Court and authority – from date of that judgment i.e. from 5.5.97, hazardous waste has been banned and no import of such a material is permitted – therefore there is no merit .....

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..... ted and it was found that the goods in question i.e. furnace oil fall under the category of hazardous waste, which resulted into confiscation of the goods by the adjudicating authority and penalty was also imposed. The Tribunal dismissed the appeal by observing as under:- "5. We find, that the Commissioner (Appeals) in the impugned order specifically held that appellant had not contested the me .....

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..... amely, that the goods were imported in the year 1999 and the circulars issued in the year 2001 or 2002 based on the judgment of Hon'ble the Supreme Court laying fresh norms for testing of the material would not apply to the transaction of import made earlier. We are afraid that the argument lacks substance because there cannot be any support for the view that if the material imported into this c .....

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..... ent, the following directions were issued on 5.5.1997:- "3. In these circumstances, we direct as under: (1)Notice to all the State Governments and the State Pollution Control Boards to file their reply within four weeks of the receipt of the notice of the action taken by them in this behalf, particularly with reference to the identification/notification and availability of safe disposal sites; .....

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..... ment that the parameters laid down in Circulars issued in 1997 or 1999 before import made by the appellant would apply and the view expressed by Hon'ble the Supreme Court was not to apply. The hazardous waste has been banned from 5.5.1997 and no import of such a material is permitted. Accordingly, we are of the considered view that the appeal lacks merit and does not warrant admission because no q .....

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