TaxTMI 
TaxTMI 
2024 (11) TMI 739
X X X X Extracts X X X X
X X X X Extracts X X X X
....#39;s request under P.D.Bond with directions to the importer to produce a valid MOEF permission and DGFT authorization. 2.3 The importer produced DGFT License No.0550003422 dated 23.07.2015 and MOEF Office Memorandum No.5- 22/2010-HSMD dated 08.04.2015 vide which 'No Objection' had been issued to M/s.Tinna Rubber & Infrastructure Ltd., New Delhi for import of 5000 M.T. of tyres scrap for manufacture of Crumb Rubber Modifier (CRM) and Crumb Rubber Modified Bitumen (CRMB) for their Wada plant. 2.4 As the B/Es were filed for their Panipat plant in Haryana instead of Wada plant in Maharashtra, as per the conditions of MOEF O.M., the imported goods could be used only in Wada plant, not elsewhere and in case of otherwise use, the said goods were liable to be re-exported to the foreign supplier at the cost of the importer. 2.5 The Joint Director, MOEF, New Delhi, in response to Loni Customs' letter seeking clarification as to whether the above MOEF permission for import and utilization of tyres scrap was issued for Wada plant only or for all the plants shown in the IEC certificate, clarified vide her office letter dated 02.02.2016 that if a company has imported materi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the importer, the goods were released provisionally under P.D.Bond on the conditions such as to produce required import licence, documents and information within prescribed period, pay differential duty, penalty and fine adjudged in lieu of confiscation for import without a valid licence, etc. 5.2 I also find that MOEF's above referred O.M. dated 08.04.2015 grants 'No Objection' for import of 5000 M.T. of Tyres Scrap for manufacture of CRM and CRMB in Wada plant and in very clear terms, inter alia stipulates that "The import shall be only for the intended use of recovery/manufacturing/recycling at the unit and the imported material shall not be sold further." This categorical mention of terms and conditions in MOEF's above O.M. put forward by the importer at the time of filing B/Es, permits import of goods for Wada plant only whereas B/Es were filed for Panipat plant, not covered by the said O.M. at all. The Joint Director, MOEF, New Delhi, further clarified vide office letter dated 02.02.2016 that if a company has imported material on the permission issued for a particular unit, the material cannot be diverted to any other unit for any purpose other than ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roduce the same. Besides, on the request of the importer, the goods were provisionally released under P.D.Bond and one of the conditions of the said bond was that the importer shall pay to the President, any penalty and fine that may be adjudged in lieu of confiscation of the said goods, for importation of the goods or part thereof without a valid licence. Moreover, Para 4 of MOEF Office Memorandum dated 03.03.2016 and 12.07.2017 clearly mentions and authorizes that as per Hazardous Waste Rules, 2008, the Customs Authorities at the Ports/ICDs have the responsibility to verify the documents, physically verify the material prior to clearing consignments and also required to take action under the Customs Act, 1962 and under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 against importers found to be violating these rules. Thus, this plea of the importer is not tenable that even if there was any violation, the action was required to be taken by the MOEF and not by the Customs Authorities. 6.1 I further find that the said goods have been imported into India contrary to the law for the time being in force as per Section 111(d) of the Act, ibid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate Change in respect of Wada unit as per the import and export policy issued by DGFT, this letter is part and appellant availed permission for Panipat unit, the conditions of DGFT license has been valid for importation of these goods. Accordingly, the goods being not really importable or prohibited and has been rightly held liable for confiscation under Section 111 (d) of the Customs Act, for the above violation penalty imposed on the appellant under Section 112 of the Act. 4.4 The arguments advanced by the appellant counsel vis a vis the validity of permission issued in respect of Wada Unit, for the Panipat Unit we find that the concerned Ministry has clarified contrary to the said submission. The relevant correspondence whereby the submission made has been rejected is reproduced below: 4.5 We do not find any error in the impugned orders as the concerned Ministry has in respect of the same consignment has clarified contrary to the stand taken by the appellant in this regard that the permission granted in respect of Wada unit in Maharashtra would be valid for the imports to be made for consumption in Panipat Unit in Haryana. The impugned order has taken note of the abov....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is solicited as the licence is issued on actual user condition, by your office. 5. Phototopies of Bill of Entry No. 2731883 dated 28.09.2013, Licence No. 25550003422 dated 23.07.2015 and O.M. No. 5-22/2010-HSMD dated 08.04.2015 are also enclosed for your ready reference. Encls: As above. Yours faithfully, (Amish Kumar Gupta) Additional Commissioner of Customs ICD-Loni. Document 2 F. No.5-22/2010-HSMD Government of India Ministry of Environment, Forest & Climate Change HSM Division 2nd Floor, Jal Block Indira Paryavaran Bhawan Jor Bagh Road, Aliganj New Delhi - 110 003 'Date: 2nd February, 2016 Subject: - Import of tyre scrap (used and old cut in 2 & 3 pcs.) by M/s Tinna rubber & infrastructure Ltd., New Delhi-reg. . This refers to your letter received in the Ministry on the subject cited above. 2. The matter has been perused and deliberated in the 64th Meeting of Expert Committee held during 17th and 18th December 2015. The Committee discussed the issue raised by the Customs Department, about the material imported against the permission in the name of a particular unit and bill of entry ....