SIYARCO INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Appellant imported goods describing them as "Zinc Ore Concentrate'. The assessable value of the consignment containing a quantity of 99530 kgs. was stated to be Rs. 17,63,388/ -. On examination the total weight of the consignment was found to be 110380 kgs. Department became suspicious about the nature of the goods imported. They referred the matter to the Rajasthan State Pollution Control Board. Board reported that the imported goods was of zinc residue falling under the category of Hazardous Waste as per Hazardous Waste (Management and Handling) Rules, 1989 issued under Environment (Protection) Act 1986. They also reported that in the light of the Order of the Supreme Court dated 05.05.1997 in Writ Petition (C) 657/95, Research Foundation for Science and Technology etc. v. Union of India, it has been indicated that no import of Hazardous Waste should be allowed by the authorities.

(2.) APPELLANT herein, had earlier imported one consignment of similar goods and cleared the same describing it as Zinc Ore Concentrate. This circumstance also cautioned the Customs Authorities in dealing with the present import.

(3.) IT is common case that import of such goods required licence. Appellant had no case that he had obtained any licence for import of such goods. It, therefore, follows that the import of this prohibited goods was resorted to in a clandestine manner.