(1.) M/s. ITC Limited, Secunderabed who is the second respondent herein, filed two Bills of Entry in September 2005, for the clearance of 1007 MTS of goods declared as waste paper, contained in 40 containers, supplied by a Company by name M/s. Evergreen Specialities Inc, USA. The Bills of Entry were filed by the second respondent through the third respondent. On an examination of the goods found in the containers, the Customs Department came to the conclusion that there was contaminated municipal waste in the containers which could not be allowed clearance.
(2.) THEREFORE, the Commissioner of Customs, who is the 5th respondent herein, issued a show cause notice dated 26. 09. 2005 under Section 124 of the Customs Act calling upon the second respondent as well as the third respondent to show cause as to why the goods should not be directed to be re-exported at the risk, cost and consequences of the second and third respondents. In the meantime, M/s. Evergreen Specialities Inc, upon whom the second respondent placed orders, for the supply of waste paper, sent a communication dated 26. 9. 2005 from USA that by mistake, somebody else's cargo with plastic content destined for another country was shipped to the second respondent herein. The second respondent sent a letter dated 27. 09. 2005 withdrawing the two Bills of Entry dated 13. 09. 2005 and 21. 09. 2005 in respect of those 40 containers on the ground that the supply was contrary to the orders placed by them on M/s. Evergreen Specialities Inc, USA.
(3.) THE Central Pollution Control Board, Bangalore inspected the cargo on 29. 09. 2005 and submitted a report on 04. 10. 2005. Therefore, the Commissioner of Customs passed a Note Order on 07. 10. 2005 directing the importer ITC Ltd. ,namely, the second respondent herein, to re-export the cargo covered by the aforesaid two Bills of Entry, at their own cost, risk and consequences, in terms of Rule 15 of Hazardous Wastes (Management and Handling) Rules, 1989. It was followed by an order-in-original dated 08. 12. 2005 confirming the Note Order dated 07. 10. 2005.