TaxTMI 
TaxTMI 
2017 (3) TMI 1018
X X X X Extracts X X X X
X X X X Extracts X X X X
....ar, New Delhi a firm controlled by Shri Jeevan Jain, Proprietor of M/s. Om Udyog, Ludhiana, Investigation further revealed that Shri Jeevan Jain used to import the above mentioned Petroleum products by resorting to mis-declaration and under valuation and subsequently such goods were sold through Delhi based traders including M/s. Goyal Petrochem, H-3 Shivaji Park, Punjabi Bagh, New Delhi owned by Shri Ashok Goyal. 2. Searches were conducted on 28.1.2013 at the premises of M/s. Goyal Petrochem, and residence of Shri Ashok Goyal and during the searches, certain petroleum products i.e. 3150 Liters of Heavy Alkeys, 8400 Kgs. of Calcium Grease, 6300 Liters of Lubricating Oil and 350 Kgs of Sumo Tumo Chemical were found stored at godown premises of M/s Goyal Petrochem, 39/24, Sunita Vihar, Ram Gali, Mundka, New Delhi, which were detained for further investigation after drawl of representative samples. The samples drawn were sent for testing to CRCL, New Delhi for testing of nature and composition (hazardous/ non-hazardous) The CRCL vide test report No. 35/CRCL/2013-14/CL-293 (DRI) dated 5.7.2013 in respect of goods stated as Calcium Grease and 35/CRCL/2013-14/CL-292 (DRI) dated ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt Handling and Transboundary Movement ) Rules, 2008. It was subjected for Waste constituent's analysis and found that PAHs content in this sample are more than 50 mg/per Kg. therefore, it merits to fall under the category of Hazardous Waste as per said Rule. 3. As per the IS 506, 9136, 9917 -1993, the value of the kinematic viscosity @ 40o C & Flash Point Calcium Grease are as under: (I) IS 506 -: 1993:- Kinematic Viscosity @ 40^0 C(cSt) Grade 1 90 to 110 Grade 2 & 3 61.2 to 74.8 Grade 4 41.4 to 50.6 Grade 5 90 to 110 Flash Point Grade 1 178^0C Grade 2, 3 & 4 160^0C Grade 5 178^0C (ii) IS 9917-: 1993:- Kinematic Viscosity @ 40^0 C(cSt) 90 to 110 Flash Point 178 IS 9136: 1993:- Kinematic Viscosity @ 40^0 C(cSt) 90 to 110 Flash Point 178 4. In view of the test report, the department was of the opinion that the goods stated as Grease and Heavy Alckeys detained at the premises of M/s. Goyal Petrochem during the search proceedings were not up to the requirement of calcium base grease Heavy Alckeys as specified in t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lly submitted that the allegations are based on presumption and assumption and is without corroborative evidence either at the part of transporter or at the hands of Shri Jeevan Jain. Accordingly he prayed that appeals may be allowed. 10. Ld. DR strongly oppose the above plea. He submitted that the goods involved have been rightly confiscated absolutely since these have been found to be of hazardous nature. 11. We find that Commissioner (A) in the impugned order has elaborately discussed the evidence unearthed by DRI as well as nature of the goods and the relevant test report from CRCL. He categorically concluded by giving detailed reasons that the goods in question are of hazardous nature and is in the form of waste. His findings are reproduced below: "I have carefully gone through the impugned order and the contents of the Appeal and the oral as well as written submissions. I find that the contents of all the appeals filed by the appellants are of similar nature therefore I take all the appeals to decide by one single order. I find that the goods stated as Heavy Alckeys and Grease were detained at the godown premises of M/s Goyal Petrochem by the officers of DRI an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hich may contain either inorganic or organic constituents. A4140 Wastes consisting of or containing off specification or out-dated chem containing any of the constituents mentioned in Schedule 2 to the extent concentration limits specified therein. I find that this list is based on Annex VIU of the Basel Convention on Transboundary Movement of Hazardous Wastes and comprises of wastes characterized as hazardous under Article 1,paragraph I{a} of the Convention Inclusion of wastes on this list does not preclude the use of hazard characteristics given in Annex VIII of the Basel Convention (Part C of this Schedule) to demonstrate that the wastes are not hazardous wastes in the Schedule-3 (Part-A) are restricted one, and cannot be allowed without permission from Ministry of Environment & forests and DGFT license, thus it is clear that all the items listed in Part A of the Schedule-II are restricted and require prior informed consent as well as permission from Ministry of Environment & Forest and DGFT license, thus it is clear that all the items listed in Part A of the Schedule-II are restricted and require prior informed consent as well as permission from Ministry of Envir....