TaxTMI 
TaxTMI 
2017 (9) TMI 1204
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.... 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. Ess Ess Traders, 84, Shivaji Park, Punjabi Bagh, New Delhi owned by Shri Sahib Chand Singhal. 3. Searches were conducted on 28.1.2013 at the premises of M/s. Ess Ess Traders, and residence of Shri Sahib Chand Singhal and during the searches, certain petroleum products were found stored at various premises, 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-290 (DRI) dated 8.7.2013, 35/CRCL/201314/CL-291 (DRI) dated 04.07.2013 and 35/CRCL/2013-14/CL-282 (DRI) dated 10.7.2013 reported as under:- (i) Test Report No.35/CRCL/2013-14/CL290 (DRI) dated 08.07.2013 (Grease detained at 584, Shivaji Park, Punjabi Bagh, New Delhi.) Report:- The sample is in the form of brown pasty mass. It is mainly hydrocarbon oil more tha....
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....p;Test for halogen Negative Flash Point (COC) above 218^o Density (gm/ml) of 15^o C 1.0101 Kinematic Viscosity at 100^o C 31.67 CST Aniline Point below 55^o C Aromatic content (% by mass) 78.1 by wt PAHs Content (mg/kg) 77.3 Mg/Kg. Note: It does not meet the requirement of petroleum bases rubber process oil for rubber industry as per 15 : J5078 :2001 in respect of kinematic viscosity @ 100^o. Hence it is off specification/ waste product as per listed besel no.A 410 under schedule -III, part A of Hazardous Waste (Management Handling and Transboundary Movement) Rules, 2008. Since PAHs content in this sample 15 more than 50 mg/per Kg. therefore, it merits to fall under the category of Hazardous Waste in respect of Waste Constituents listed under Class A of Schedule II of Hazardous Waste Management Handing and Transboundary Movement Rules, 2008. 4. As per the IS 506, 9136, 9917 -1993, the value of the kinematic viscosity @ 40^o C & Flash Point Calcium Grease are as under: IS 506 - : 1993:- Kinematic Viscosity @ 40^o C(cSt) Grade 1 90 to 110 Grade 2 & 3 61.2 to 74.8 Grade 4 41.....
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....and Singhal. 9. With the above background we heard Shri R K Philips, appearing for both the appellants as well as Shri Govind Dixit, A.R. for the respondent. 10. The Learned Counsel reiterated the grounds of appeal and submitted as follows: (i) There is no evidence on record which proves that the goods seized at the premises of appellant were the same goods which are imported by Shri Jeevan Jain through his firm M/s. Om Udyog, Ludhiana or M/s. S K Petrochem in Delhi. (ii) The Lorry receipts which have been issued by M/s. Maharaja Goods Carriers showing the consignee name as M/s. S K Petrochem on the back side name is "GR Saheb". On the basis of the above, Revenue has concluded that the appellant is engaged in trading of hazardous petroleum products imported by Shri Jeevan Jain of Ludhiana. On behalf of the appellant he denied that these do not pertain to the appellant. (iii) He finally 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. 11. Ld. DR strongly oppose the above plea. He submi....
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....ardous wastes as specified in Part A of Schedule-III/II of Hazardous Waste Management handling and Transboundary Movement Rules, 2008, which mandate the requirement of prior informed consent of the country from where it is imported or exported to, and also would require the license from the Directorate General of Foreign Trade, and a prior written permission of the Central Government. Part A: List of Hazardous Wastes Applicable for import with prior Informed Consent (Annexure VIII of the Basel Convention) Based No. Description of Hazardous Wastes A-I Metal and Metal bearing wastes. A-3 Wastages containing principally organic constituents which may contain metals and inorganic materials. A3010 Waste from the production or processing of petroleum coke and bitumen. A3020 Waste material oils unfit for their originally intended use. A4 Wastes which 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....