Hazardous waste import and customs confiscation upheld, with importer's penalty reduced on overall circumstances.

Import of waste lubricating oil for reprocessing was treated as hazardous waste requiring authorisation from the State Pollution Control Board under the Hazardous Waste (Management and Handling) Rules, 1989. In the absence of a valid import licence, the goods were liable to confiscation under Section 111(d) of the Customs Act, 1962, and penalty under Section 112 also followed. The confiscability and penalty liability were upheld, but the penalty was reduced having regard to the totality of the facts and circumstances, including the value of the goods, granting partial relief to the importer.

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Issues: Whether waste lubricating oil imported for reprocessing was liable to confiscation and whether penalty imposed on the importer warranted reduction.

Analysis: Import of waste oil was covered as hazardous waste and required authorisation from the State Pollution Control Board under Rule 11 of the Hazardous Waste (Management and Handling) Rules, 1989. Since the importer did not possess the required valid import licence, the goods were liable to confiscation under Section 111(d) of the Customs Act, 1962. Consequent liability to penalty under Section 112 of the Customs Act, 1962 followed. However, considering the totality of facts and circumstances, including the value of the imported goods, the penalty was reduced.

Conclusion: The confiscability of the goods and the liability to penalty were upheld, but the penalty was reduced to Rs. 1,00,000/-, resulting in partial relief to the appellant.

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