TaxTMI 
TaxTMI 
2024 (9) TMI 711
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....ssioner, who confiscated goods declared as "Solvent Based Paints (Stock Lot)" imported by the appellants vide five Bills of Entry; ordered for re-export on payment of fine in lieu of confiscation of Rs.3 Lakhs; appropriated duty of Rs.6,23,925/- paid by the appellants and imposed a penalty of Rs. 2 Lakhs on the appellants. 2. Brief facts of the case are that DRI officers examined the consignments imported by the appellants; it was noticed that warnings like "hazardous goods", "flammable liquid", "poison" was written on the containers; the name of the manufacturer written on the containers was covered by a sticker which contained words attention: marketing restrictions must be re-labelled or hidden by spray coating. It appeared to the Depar....
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....ste; it is also not stated that goods are waste arising out of manufacturing of paints; it was wrong to state that goods are hazardous waste; the said Rules are applicable in case of hazardous waste and not hazardous goods; there is difference between hazardous waste and hazardous goods; the same has been not been appreciated and hazardous has been considered as hazardous waste only. Further, name of the buyer was hidden because the goods were not meant for sale in the name of original manufacturer and therefore; to remove such possibility of use as such in the name of original manufacturer, the original manufacturers had hidden their name by sticker or by spray coating; it was wrong to have even prima facie view that the goods are hazardou....
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....uineness of the report needs no further comments; any opinion on the quality and characteristics of a product cannot be relied upon unless goods are physically examined and tested; CPCB report given without examining the goods, merely on the basis of letter sent by DRI, cannot be relied upon. 6. Learned Counsel submits further that the Show Cause Notice, makes it clear that Sh. J. P. Meena, Scientist 'D' CPCB, RD, Chandigarh physically visited the site on 17.11.2022 and put forth his conclusion in email dated 07.12.2022 (RUD-6); it transpires on perusal of email dated 07.12.2022 that said officer has also given its report on pre-determined basis; there is no difference between letter dated 11.11.2022 and email dated 07.12.2022 and ....
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....mulation or use; the Appellant has imported 'solvent based paint (stock lot)' which has nowhere disputed by supplier or anybody; the goods are usable as raw material in manufacturing of paint by the paint manufacture and therefore, there is no danger to environment or health to anybody; hence, the goods in question are not under any entry of Part A of Schedule III and therefore, no prior permission was required under the Rules. 8. Learned Counsel submits that this issue has been raised only by Ludhiana Customs; there is no case made out at any other customs port across India; the Appellant has imported "Solvent based paints" from ICD, Mundra Gujrat, Amreli Gujrat and Kolkata also, where no objection was raised; moreover, the Appell....
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....ction, formulation and use of inks, dyes, pigments, paints, lacquers, varnish excluding those specified in Part B (B4010) 11. While the entire Rules cited above cover hazardous waste, the appellants submit that it is not proved that the impugned goods are hazardous waste; the Department drew its conclusion from the description on the containers by the words "Hazardous", "Inflammable", "Poison", "not for retail sale" etc. We find that the report dated November 11, 2022 given by Central Pollution Control Board does not state that the impugned goods are hazardous waste. It states that as per Rule 13(10) of the said Rules, the Port and Customs authorities shall ensure that shipment is accompanied with the movement document as given in Form-6 a....