2022 (9) TMI 397

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....ppeal, the appellant had imported 76,000 units of such empty cans vide Bill-of-Entry No. 7879073 dated 11.06.2020 through their Customs House Agent (CHA) which, after being selected for physical verification by the Customs Authorities, was held to be requiring licence for importing the same. Vide application dated 21.08.2020, the appellant sought clarification from the Public Information Officer/Assistant Commissioner of the Customs House, Chennai, under the RTI Act since, according to the appellant, there was no requirement of licence by the appropriate authority for importing the goods in question under the Gas Cylinders Rules, 2016 ("the Rules" for short). The Public Information Officer/Assistant Commissioner issued a communication dated....

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....iling point of (-)26.3°C and a critical temperature of 101°C. * This gas is packed in a liquefied form in the impugned goods using pumps located in the appellant's facility and remains packed in the cans in a liquefied form even at room temperature. * In other words, 1,1,1,2-tetrafluoroethane gas can be liquefied at temperatures above (-)10°C and therefore, it is not a 'permanent gas'. * The fact that the gas remains in a liquefied form even at room temperature indicates that it is not in the nature of 'liquefiable gas'. The type of 'liquefiable gas' covered under the Gas Cylinders Rules is that gas which can be liquefied at (-)10°C by pressure. * Even though all the above arguments were taken before both the lower a....

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...." under Rule 2(v) of the Rules ibid. 5.3 She would also refer to the Test Report of the Petroleum and Explosives Safety Organization (PESO) wherein the said authority has very conveniently replied to refer to Rule 2(xxiii) of the Rules ibid. 5.4 She would further refer to the Bill-of-Entry filed by the appellant through its CHA wherein, in the description column, the volume / capacity of the 'Empty Tin Can' has not been specified, for which reason the Adjudicating Authority has held that the capacity of the empty cans was more than 500 ml. 5.5 For the above reasons, she sought for upholding the confiscation as well as the penalty imposed. 6. I have considered the rival contentions and have also gone through the documents and case-law re....

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....y under the Petroleum and Explosives Safety Organization (PESO) seeking clarification, but surprisingly, the said authority has issued an incomplete communication, to refer to Rule 2(xxiii) of the Rules ibid., and much worse is the communication issued by the Public Information Officer/Assistant Commissioner of the Customs House, Chennai. Both the authority under PESO as well as the Public Information Officer/Assistant Commissioner of Customs have replied to the application under the RTI Act in a slipshod manner, which is not in accordance with the requirement of the RTI Act. 8.3 Further, the Adjudicating Authority has, at paragraph 12 of the Order-in-Original, held that "there is no doubt.... ... ... closed metal/tin container having capa....