2022 (9) TMI 1013

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....he Customs Act, 1962 from Rs.20,00,000/- to Rs.5,00,000/-. 2. The only issue, therefore, to be decided by me is: whether the waiver of redemption fine and reduction in penalty under Section 112 ibid. by the First Appellate Authority is in order? 3. Heard Shri S. Balakumar, Learned Assistant Commissioner for the appellant-Revenue and Shri E. Ramesh, Learned Advocate for the respondent. 4. I have considered the rival contentions and have gone through the various decisions relied upon during the course of arguments. 5. Brief facts, as could be gathered from the Show Cause Notice as well as the Order-in-Original, which are relevant for my consideration, are as under: - * The respondent had imported Rubber Tyre Scrap falling under CTH 4004....

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....he cargo available under Customs Control were kept on hold vide letter of even no. dated 26.09.2019 for further investigation. 6. A Show Cause Notice dated 20.12.2019 was issued inter alia proposing that the goods in question were restricted for import which required an authorization from DGFT for import; that the import of waste/used Rubber Tyre Scrap of 23649.5 M.T. valued at Rs.9,41,35,915/- was without any valid DGFT authorization as well as the permission of MoEF & CC; that the above import was in violation of the prohibitions imposed under the FT (DR) Act, 1992; that the same, therefore, appears to be liable for confiscation under Section 111(d) of the Customs Act, 1962 and that the above invited penalty under Section 112 ibid. as we....

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....ate Authority. 7.1 Admittedly, the default committed by the respondent is the importation of excess quantity of waste/used Rubber Tyre Scrap over a period of time. The Adjudicating Authority has discussed about the instructions/import policy of the DGFT to inter alia hold that the excess import by the respondent was in violation of the above statutory policies. The Adjudicating Authority has also referred to the "Decisions of 57th meeting of the Technical Review Committee (TRC) under the Hazardous Waste (Management, Handling and Trans-boundary Movement) Rules, 2008 held on 18th and 19th October, 2016", wherein the said Committee has decided that its intention was not to allow used tyres for 'use as such'. In view of the above, therefore, i....