2015 (10) TMI 202

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.... For The Respondent: Shri Jitendra Nair, Authorised Representative. Per: P.K. Das 1. The relevant facts of the case, in brief, are that Appellant No.1 M/s Imrose Traders, a Proprietaryship Firm and Mr.Mohammed Iqbal, a Proprietor imported a consignment of 60 Tonnes of used Aircraft Tyres at Old Mundra Port on 27.02.2012. A Show Cause Notice dt.02.05.2012 was issued, proposing that the imp....

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.... main submission of the learned Advocate for the Appellants is that the Tribunal on the identical situation, in the case of M/s Universal Trading Company & Others Vs Commissioner of Customs, Kandla by Final Order No.A/11340-11345/WZB/AHD/2013, dt.20.10.2013, allowed the appeal of the Appellant. He submits that in that case, the imported items were Used Tyres of Motor Vehicles and in the present ca....

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....ased. 3. On the other hand, the learned Authorised Representative for the Revenue submit that the letter dt.16.05.2014 was not placed before the lower authorities. It is also submitted that the Commissioner (Appeals) has given a detailed finding that the goods are hazardous waste. He further submitted that the Commissioner (Appeals) proceeded on the basis of the report of IRMRA, where they have....

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....Rules 2008'). Commissioner (Appeals) observed that while taking into the decision of the clearance of the old and used tyres, it should be taken into concern of the State Pollution Control Board to enable them to send their comments and observations, if any, to the Ministry of Environment and Forest within a stipulated period. In the present case, we do not find any comments from the State Polluti....