TaxTMI 
TaxTMI 
2010 (12) TMI 1244
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....yment of appropriate customs duty on the imported materials. The appellants have not permitted the respondent to clear the goods. The stand of the appellants is that under the rules known as Hazardous Wastes (Management, Handling and Transboundary Movement) Rules 2008 framed pursuant to the powers conferred on the Government of India under the various provisions of the Environment (Protection) Act, 1986, the goods imported by the respondent are suspected to be hazardous wastes falling under the Entry A-1180 of Part A and Entry B- 1110 of Part B of III Schedule appended to the above mentioned Rules. Entry A-1180 A1180 Waste Electrical and electronic assembles or scrap containing, components such as accumulators and other batteries include....
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....ics causes danger or in likely to cause danger to health or environment, whether alone or when in contact with other wastes or substances, and shall include-- (i) waste specified under column (3) of Schedule I, (ii) wastes having constituents specified in Schedule II, if their concentration is equal to or more than the limit indicated in the said Schedule, and (iii) wastes specified in Part A or Part B of the Schedule III in respect of import or export of such wastes in accordance with rules 12, 13 and 14 or the wastes other than those specified in Part A or Part B if they possess any of the hazardous characteristics specified in Part C of that Schedule." 3. It can be seen from the above definition that the relevant factors for deter....
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....declare that the goods imported by the petitioner are not prohibited for import, and therefore, are eligible to be cleared after payment of duty and cess, as envisaged under the Customs Act, 1962; 3) grant such other and incidental reliefs as this Hon'ble Court may deem just and necessary on the facts and circumstances of this case; 4) Allow this Writ Petition (Civil) with costs to the petitioner." The respondent herein has also sought for an interim relief in the following words: "For the reasons stated in the writ petition and affidavit in support thereof, it is humbly prayed that this Hon'ble Court be pleased to direct the respondents to permit the petitioner to provisionally clear the goods covered by Exhibits P1 to P3 Bi....