Page 236 - ELT_1st September 2020_Vol 373_Part 5

674 EXCISE LAW TIMES [ Vol. 373

ter back to Ld. Commissioner (Appeals) to decide the issue after considering the
written submissions filed by the appellant and to give a personal hearing to the
appellant, thereafter to pass an order in accordance with law, the appeal is dis-
posed of by way of remand.
(Dictated and pronounced in the open Court)
_______

2020 (373) E.L.T. 674 (Tri. - All.)

IN THE CESTAT, REGIONAL BENCH, ALLAHABAD
[COURT NO. I]
Ms. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar,
Member (T)
RUBY IMPEX
Versus
COMMISSIONER OF CUSTOMS, GHAZIABAD
Final Order Nos. C/A/70118-70121/2020-CU(DB), dated 8-1-2020 in Appeal Nos.
C/51241/2014 & 58905-58907/2013-DB
Confiscation and penalty - Illegal import of hazardous wastes - Im-
porter ordering zinc scrap but lead scrap sent by supplier - Rule 17(2) of Haz-
ardous Wastes (Management, Handling and Transboundary Movement) Rules,
2008 providing for re-export of goods in case same stands illegally imported
into India - Without going into facts as to whether such import was intentional
or by mistake, goods allowed to be re-exported - Direction to authorities to
allow re-export of goods - Importer not able to show any evidence that lead
scrap was sent due to mistake on part of supplier - Penalty on importer sus-
tained but reduced as duty only to extent of ` 81,000 - Imposition of separate
penalty on proprietor of importer set aside as proprietor and proprietary con-
cern are to be considered as one and same - Absence of evidence to reflect any
knowledge upon Customs House Agent, Freight Forwarding Agent and G.
Card Holder - Penalty imposed on them set aside - Sections 111 and 112 of
Customs Act, 1962. [paras 5, 6]
Appeals allowed
REPRESENTED BY : Shri Ravi Chopra, Ms. Reena Rawat and Ms. Ekta
Kapoor, Advocates, for the Appellant.
Shri Anupam Kumar Tiwari, Authorised
Representative, for the Respondent.
[Order per : Archana Wadhwa, Member (J)]. - All the 4 appeals are be-
ing disposed of by a common order as they arise out of the same impugned order
of lower authority vide which the imported goods stands confiscated and penal-
ties stand imposed upon various appellants.
2. After hearing Learned Advocate Shri Ravi Chopra appearing for
M/s. Ruby Impex and Learned Advocates Ms. Reena Rawat along with Ms. Ekta
Kapoor appearing for the other appellants (Shri Brij Mohan Hudda, Shri Tejpal
Singh and Shri Mool Chand Sharma Proprietor) and Learned Authorised Repre-

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