2017 (9) TMI 1204

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....evealed 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 than 70% by wt. along with calcium salt of fatty acids ....

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....CST Aniline Point below 55o 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 @ 100o. 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 @ 40o C & Flash Point Calcium Grease are as under: IS 506 - : 1993:- Kinematic Viscosity @ 40o 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 178oC   Grade 2, 3 & 4 160oC   Grade 5 178oC IS 9917: 1993 Kinematic Viscosity @ 40o C(cSt)   90 to 110 Flash ....

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....eized 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 submitted that the goods involved have been rightly confiscated absolutely since these have been found to be of hazardous nature. 12. 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 catego....

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.... 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 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 th....