2018 (8) TMI 1528

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....). The goods were subjected to first check examination, after which, an inspection by an independent Chartered Engineer, pursuant to which the value was proposed to be enhanced to Rs. 17,29,784/-. In adjudication, the original authority, vide an order dated 03.01.2017, inter alia, held that the goods fall within the purview of Rule 15 of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, (hereinafter referred to as "the HW Rules"), to confiscate these goods under Section 111(d) of the Customs Act, for contravention of provisions of imports, stipulated in para 2.31 of FTP 2015-20 and Rules 13(2) & 13(4) of the Hazardous Wastes Rules, allowed re-export of the goods on payment of fine of Rs. 3,46,000/- under Section ....

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....ppliances and, thus, set aside the de novo adjudication order and directed clearance for home consumption on payment of redemption fine and penalty, as imposed by the original authority. 3. Aggrieved, Revenue has filed this appeal. Today, when the matter came up for hearing, the Ld. AR took us through the chronology of the matter, reiterating the grounds of the appeal. He also points out that with respect to the Tribunal decision relied upon by the Commissioner (Appeals), the Department has initiated the process of appeal. 4. On the other hand, Ld. Advocate for the respondent points out that the first order of the Commissioner (Appeals) dated 05.04.2017, which had set aside the original authority order and had ordered for release of g....