SHREE KRISHNA TRADERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal under Section 130 of the Customs Act, 1962 (for brevity, 'the Act') prays for quashing final order dated 18 -7 -2008 (A -12) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') [2009 (236) E.L.T. 725 (Tri. -Del.)]. The Tribunal has found that hazardous waste material which is being imported into India is not permissible. There is categorical finding that on the request made by the appellant, samples were re -tested and it was found that the goods in question i.e. furnace oil fall under the category of hazardous waste, which resulted into confiscation of the goods by the adjudicating authority and penalty was also imposed. The Tribunal dismissed the appeal by observing as under:

(2.) MR . Jagmohan Bansal, learned Counsel for the appellant has raised only one issue, namely, that the goods were imported in the year 1999 and the circulars issued in the year 2001 or 2002 based on the judgment of Hon'ble the Supreme Court laying fresh norms for testing of the material would not apply to the transaction of import made earlier.

(3.) ONCE the aforesaid directions have been issued in 1997, it would be an ill advised argument that the parameters laid down in Circulars issued in 1997 or 1999 before import made by the appellant would apply and the view expressed by Hon'ble the Supreme Court was not to apply. The hazardous waste has been banned from 5 -5 -1997 and no import of such a material is permitted. Accordingly, we are of the considered view that the appeal lacks merit and does not warrant admission because no question of law much less substantive question of law would arise for determination of this Court. Accordingly, the appeal fails and the same is dismissed.