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Issues: Whether imported used lubricating oil could be treated as waste oil falling within Serial No. 10 of the Schedule to the Hazardous Waste (Management & Handling) Rules, 1989 so as to require a no objection certificate and justify confiscation and penalty.
Analysis: The distinction between "used oil" and "waste oil" was material. The rules and the import restrictions referred to waste oil, and there was no warrant to assume that every used oil is necessarily waste oil. The chemical examiner's report did not establish that the consignments were waste oil or oil emulsion, and the Punjab Test House report, which was permitted for testing, stated that the sample was neither hazardous nor toxic and was not waste oil. The general clarification of the Ministry of Environment and Forests was not based on the specific samples in question and could not override the absence of evidence that these consignments were waste oil. On that basis, the objection that the importer lacked a pollution control consent and could not import the goods as trader did not survive.
Conclusion: The imported goods were not proved to be waste oil, so the import was not shown to be prohibited on that ground and the confiscation and penalty could not be sustained in favour of the Revenue.