2026 (6) TMI 1021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....luding the Environment Certificates, the Customs officers allowed the consignment to be cleared for home consumption. Subsequently, on 19.01.2023 a Show Cause Notice was issued alleging that the classification is required to be done under CTH 85022090 instead of CTH 85023990. The Show Cause Notice also alleged that the certificate issued was not in conformity with the conditions given under the Notification. After due process, the Adjudicating Authority held that the goods are required to be classified under CTH 85022090. He also imposed a penalty of Rs. 1500000 under Section 112(a)(i) and Rs. 25,00,000/- under Section 114AA of the Customs Act, 1962.Being aggrieved, the appellant filed their appeal before the Commissioner (Appeal) who has dismissed the same. Therefore, the appellant is before the Tribunal. 2. The Ld. Advocate appearing on behalf of the appellant makes the following submissions. 3. With reference to the relevant Notification issued by Ministry of Environment is GSR 535 (E) dated 7th August, 2013, he takes us through to page no. 51 & 52 of the appeal paper book. He submits that the "Emission standards" and the noise level standards are specified in this notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate to the alleged contravention and the Customs Duty involved. He prays that the appeal may be allowed. 8. The Ld. Authorized Representative submits that the Notification dated 07.08.2013 specifies that Type Approval Certificate has to be obtained by the importer. He points out that the appellant failed to provide the Certificate on "type approval" basis. He submits that the certificate issued by Envirotech to does not contain any details of Noise Levels. As per the Notification if the Noise level is 86dBA, the Gen Sets would not meet the Environment specifications.. As the conditions set in the Notification has not been fulfilled, he justifies the penalties imposed on the appellant. 9. Heard both sides and perused the Appeal papers and documents submitted. 10. It would be important to go through some of the documents submitted by the appellant, which are extracted below: 11. The above document clarifies that M/s Envirotech East Pvt. Ltd., is duly notified to carried out tests and issue the Certificate. 12. The extract of the above Bill of Entry show the appellant has filed Emission Certificate No.2020021/EEPL/Mon/1777 dt 22.6.2020 at the time offering the imported ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d dBA by the manufacturer is less than or equal to 71 dBA, which is much less than the Noise level of 86 dBA mentioned in the Notification. 18. Considering the factual details discussed above, we do not find that any attempt was made by the appellant to suppress or conceal any facts. They have acted in a Bonafide way. 19. Section 112(a) and 114AA read as under: 112. Penalty for improper importation of goods, etc. (a) Any person, who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, 114AA. Penalty for use of false and incorrect material. If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods. 20. As per our discussions in the earlier paragraphs, the appellant has acted with Bonafide intention, submitting all the documents, Emissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... संख्यांक का, मा. 1174(a), तारीख 18 जुलाई, 2007 द्वारा प्रकाशित की गई थी और अधिसूचना संख्यांक माला.1539(अ), तारीख 13 सितम्बर, 2007, का.आ. 1811(ग), तारीख 24 अक्तूबर 2007, का.मा. 55(अ), तारीख 9 जनवरी, 2008, का.मा. 425(ग) तारीख 4 मार्च, 2008, रा.का. 865(ग), तारीख 11 अप्रैल, 2008. भा. मा. 1894 (स) तारीख 31 जुलाई, 2000, का.आ. 2726(म) 25 नवम्à¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 945(ग) तारीख 8 अप्रैल, 2013, भा.मा. 2287 (अ) तारीख 27 जुलाई, 2013, का. मा. 3489(ग) तारीख 26 नवम्बर, 2013, का.या.21(अ) तारीख 3 जनवरी, 2014, का.मा. 561(अ) तारीख 26 फरवरी, 2014, का.मा. 1190(अ) तारीख 2 जून, 2014, का. मा. 2003 (अ) तारीख 9 अगस्त, 2014, फा. रा.137 (ग) तारीख 12 जनवरी, 2015, का.आ. 1783 (अ) तारीख 30 जून, 2015, रा.आ. 2453(अ) तारीख 7 मितम्बर, 2015 पा.मा. 1953 (अ), तारीख 2 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....KB Micro Testing Labs Pvt. Lidi Tarun plaza, #3-5-2 44, 2nd Floor, NFC Main Road Krishna Nagar Colony, Moula Ali, Hyderabad-500040 (0 Mr. Ch. Ramakrishna (ii) Mrs P. Rajeswari (Bi) Mrs. Amrutha Nalini 15" November, 2018 14ª November, 2023 b (t) afler serial number 168 and the entries relating thereto, the following serial numbers and entries shall be inserted. namely :- (1) (2) (3) (+) "169 M/s. Ecosystem Resource Management PrL Lui. A'-Ashoka Pavillion, Opp. Kapadia Health Club, New-Civil Road, Sural-39 5001, Gujarat (0) Mr. Sunil Kum Pandey (ü) Mr. Patel Niravkumar (iii) Mr. Patel Shirish Dhirubhai BhagvotPrasod 15" November, 2018 14° November, 12 3 b 170 M/s. SCS Enviro Services Pvt. Lid. Temple, Ramnagariya Road, Jogalpura, 7 Kesar Vihar, Opposite Kişitu Shyamji Jaipur-302017, Rajasthan (D Dr. D.S Parihar (i) Mr. Jitendra Dixit (Iii) Mr. Abhishek Goutam 15° November, 2018 14"" November, 22 3 to 171 M/s. Apex Enviro Laboratory 3-Dhebar Colony, Near LT.J Protopnagar, Udaipur, Rajasthan (D) Dr. Y.L. Mchin (i) Mr. Amit Saxena (iii) Mr. Kishon Lal Agrawal 15" November, 2018 14" November, 2023 to 172 M/s Polytest Laboratories Punc-412115, Maharashtra 22 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ational Cess on CVDS : 0.00 % 0.00 Sec & Higher Edu. Cess on CVD : 0.00 ₺ 0.00 Customs Educational Cess : 0,00 % 0.00 Customs Sec & Higher Edu, Cess : 0.00 10.00 % % 0.00 14598.40 Social Welfare Surcharge: 18.00 % 379266.91 IGST 001/2017 III308B GST Cess 001/2017 56 0.00.7% 0.00 This is an advance Customs Clearance document. The actual duty leviable may change with variations in statutory rates of duty/exchange rate. Re-assessment can also be made by the Customs Department under section 17 of the Customs Act 1962 any time before clearance. [ NIC ] ----- 1 AD Code : 0410003 0 Document 3 भारत का राजपत्र : असाधारण (4 0CV% 3(1)] MINISTRY OF ENVIRONMENT NOTIFICATION .. . Nowebell, the 7th August, 2013 G.S.R. 535(E) .- In exercise of the powers conferred by sections 6 and 25 of the Environment (Protection) Act, 1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the Environment (Protection) Rules, 1986, namely :- 1. (1) These rules may be called - the - Environment (Pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tra); (b) The International Centre for Automotive Technology, 'Manesar (Haryana); (c) The Fluid Control Research Institute, Palghat (Kerala); (d) The National Test House, Ghaziabad (Uttar Pradesh); (e) The National Aerospace Laboratory, Bangalore (Karnataka); and (f): The Naval Science and Technology Laboratoy, Visakhapatnam (Andhra Pradesh). C. General Conditions 1. Applicability .- The stipulations in respect of emissions and noise referred to in entry A and entry B shall apply to all new generator sets using petrol and kerosene as fuel, manufactured in or, Imported Into India; Provided that this provision shall not apply to,- (a) genset 'manufactured or, imported for the purpose of exports outside India; or, (b) genset intended for the purpose of Research and Development and- not for sale or, captive use in India. 2. Requirement of certification .- Every manufacturer or Importer (hereinafter referred to as manufacturer) of genset (hereinafter referred to as product) to which these conditions apply shall have a separate valid certificate of type approval-for all the product models for emission as well as noise norms being manufactured or....