Page 107 - ELT_1st August 2020_Vol 373_Part 3
P. 107
Law
2020 (373) E.L.T. 289 (S.C.)
IN THE SUPREME COURT OF INDIA
S.A. Bobde, CJI., B.R. Gavai and Surya Kant, JJ.
ITC LTD.
Versus
NORASIA CONTAINER LINES LTD.
Civil Appeal Nos. 9706-9708 of 2010 with C.A. Nos. 9709-9711 of 2010,
1
decided on 5-2-2020
Re-export of hazardous waste imported as waste paper - Penal and
criminal action against importer - Sustainability - On re-export of aforesaid
objectionable material back to sender in USA, alleged illegality of Customs
Act, 1962 no longer survives as appellant have shown their bona fide in ensur-
ing its return - Accordingly impugned directions of High Court to initiate pe-
nal and criminal proceedings against importers set aside - Criminal proceed-
ings, if already initiated and pending in Trial Court be disposed of expedi-
tiously - Section 114 of Customs Act, 1962. [paras 1, 2, 3]
Appeal allowed
REPRESENTED BY : S/Shri Arvind P. Datar, Senior Advocate, Rajan Na-
rain, AOR and Kishan Rawat, Advocate, for the Ap-
pellant.
S/Shri A.K. Shrivastava, Senior Advocate, M.T.
George, S. Ravi Shankar, B. Krishna Prasad, Anil
Katiyar, R. Nedumaran, AORs, Mrs. Susy Abraham,
Johns George, Rupesh Kumar, Ms. Aruna Gupta,
Umesh Kumar Saw and S. Muthukrishnan, Advo-
cates, for the Respondent.
[Order]. - Heard Learned Counsel for both sides.
1. It is not disputed that the objectionable material has been sent back
to the original exporter in the United States. Thus, any alleged illegality in rela-
tion to the Customs Act, [1962] is not survived. The appellant appears to have
shown their bona fides by ensuring the return of the offensive material.
________________________________________________________________________
1 On appeal from 2009 (247) E.L.T. 60 (Mad.); See also 2017 (349) E.L.T. A160 (S.C.).
EXCISE LAW TIMES 1st August 2020 107

