TaxTMI 
TaxTMI 
2021 (3) TMI 1376
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....Special Economic Zone (For short "SEZ") and Export Oriented Units notified by the Central Government was omitted in Schedule VI against Basel No. B3010 in Column (2). Basel No. B3010 pertaining to Solid Plastic Waste Polymethyl Methacrylate was omitted from Schedule-III, Part D of the Hazardous and Other Wastes (Management and Transboundary Movement) Amendment Rules, 2016. (For short "the Rules, 2016"). 4. The petitioners were allowed to import by virtue of license i.e. letter of approval raw materials in nature of new/virgin plastic scrap/waste in the SEZ operations of the petitioners. 5. In view of the aforesaid Rules, the Customs authorities in-charge of the units located in Kandla SEZ objected import of the raw materials in nature of new/virgin plastic scarp/waste on the ground that the import of such material was no longer permitted even to the units located in SEZ area. The petitioners therefore have filed this petition. 6. This Court passed the following order on 23rd January, 2020 : "1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant engaged in the business of manufacturing of various commodit....
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....exure "G" to this petition; (E) pending hearing and final disposal of the present petition, be pleased to allow the petitioners to utilize imported raw materials in the nature of virgin plastic waste and scrap of non-hazardous nature for the authorized operations on the terms and conditions that may be deemed fit by this Hon'ble Court; (F) an ex parte ad interim relief in terms of Prayer 17(D) & (E) above may kindly be granted; (G) be pleased to pass any other and further order/s and/or relief/s in the interest of justice. 2. It is brought to our notice by Mr. Dave, the Learned Counsel appearing for the writ-applicant that his client has imported consignments of virgin plastic waste and scrap of non-hazardous nature in accordance with the Letter of Approval issued by the Development Commissioner, KASEZ. 3. According to Mr. Dave, the consignments as on date is lying at the Mundra Port. The writ-applicant has to pay the ground rent, detention charges, demurrage charges etc. In such circumstances, a request is made that the writ-applicant may be permitted to atleast shift the 04 containers from the Mundra Port to hi....
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....rections of this court and undertaking given by the petitioners pursuant thereto are now freely importable and there is no restriction of import of such plastic waste any longer. 11. In view of the above subsequent development, during the pendency of the petitions, the petitioners have moved the Civil Applications with the prayer to direct the respondents to allow the petitioners to use and utilise the raw materials in the nature of plastic waste which is permissible to be imported in accordance with the amendment made vide notification dated 27-1-2021 for the authorised operation allowed to the petitioners under Letter of Approval issued by the Development Commissioner, Kandla SEZ. It is further prayed to direct the cancellation of undertakings and bonds furnished by the petitioners for not utilising the raw materials pursuant to the directions issued by this court in case of each of the petitioner because in view of the notification dated 27-1-2021, the petitioners now can use such raw materials. 12. Learned Advocate Mr. Paresh M. Dave submitted that in view of the subsequent change in policy of the Central Government, the petitions have become infructuous and onl....
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....er polyethylene wastes' shall be permitted with a requirement of at least fifty percent exports in terms of tonnage for 18 months from the date of this notification or till a decision is taken on the basis of review or audit undertaken to ascertain the effect of such import, whichever is later."; (b) in the said rules, in Schedule III, in Part B, After Basel number B3 and the entries relating thereto the following serial number and entries shall be inserted, namely :- "B3010 Post-industrial or pre-consumer polyethylene waste Polymethyl Methacrylate"; 17. In view of the aforesaid amendment brought in the Rules, 2016 the SEZ units and EOU units notified by the Central Government are permitted to use the raw materials against Basal No. B3010 in Schedule VI in the Rules, 2016. Though the petitioners have imported the materials prohibited by the Rules, 2019 the same were not put to use by the petitioners pursuant to the directions issued by this Court. The petitioners therefore, may approach the respondent authorities with an application to permit the petitioners to use the raw materials lying in the custody of the petitioners in view....