2002 (10) TMI 432

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...., for the Respondent. [Order]. - This is an application, filed by M/s. Marut Nandan Overseas Ltd., for waiver of pre-deposit of penalty amounting to Rs. 2 lakhs imposed by the Commissioner of Customs under the impugned Order. 2. Shri Narinder Sharma, learned Advocate, submitted that the Commissioner confiscated the furnace oil imported by them holding it as hazardous waste; that the ....

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....at the impugned goods are hazardous in nature; that the Commissioner cannot establish his own opinion in the absence of clear indication by the testing agency that the impugned material is of hazardous nature. 3. Opposing the prayer Shri S.C. Pushkarna, learned DR, reiterated the findings of the Commissioner in the impugned Order wherein it has been mentioned that Zinc/or Lead contents wer....