THE HON'BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA WRIT PETITION No.25787 of 2010 Date:11.08.2011 Between: M/s.Challa System Pvt. Ltd. ..Petitioner And The Additional Commissioner of Customs, Hyderabad and others ..Respondents THE HON'BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE ASHUTOSH MOHUNTA WRIT PETITION No.25787 of 2010 ORDER: This writ petition seeks a declaration that the action of the first respondent in detaining the goods covered by the invoice No.2072010A dated 20.07.2010 and bill of entry dated 18.08.2010 and valued at Rs.4,69,531/- is illegal and unjustified, and for a consequent order setting aside the undated show cause notice purportedly issued in October, 2010. As the show cause notice calls upon the petitioner to furnish supporting documentary evidence, if any, to explain why the respondents should not confiscate the hazardous waste imported by the petitioner, namely, P4 computers (445 in number), flat panel monitors (two in number), with a declared assessable value of Rs.4,69,531.12ps under Section 111 (d), (m) and (o) of the Customs Act, 1962 read with Rule 17 of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 read with Section 11(1) of the Foreign Trade (Development and Regulation) Act, 1992 and Rules 11 and 14 of the Foreign Trade (Regulation) Rules, 1993 and direct the goods be re-exported to the country of origin at their cost, and why penalty should not be imposed under the specified provisions of the Customs Act, 1962 for rendering the goods covered under the bill of entry dated 26.08.2010 liable for confiscation. The singular contention urged is that the show cause notice prima facie presumes the specified goods imported by the petitioner to be hazardous wastes and liable for confiscation under the specified provisions, contrary to the opinion dated 09.09.2010 of the American Quality Assessors (India) Private Limited, to which the goods were referred for the purpose of certification as to whether they could be considered as hazardous wastes. The ground on which the show cause notice is challenged, namely, that the prima facie assessment of the goods imported by the petitioner constitute hazardous wastes, notwithstanding the certificate to the contrary by the assessors’ letter dated 09.09.2010, does not merit acceptance. The certificate by the assessors is not conclusive and on the aspect whether the goods in question are hazardous waste is open to the assessing authority to conclude and if the conclusion prima facie recorded by the assessing authority in the impugned show cause notice is erroneous, it is always open to the petitioner to sensitize the respondents as to the error. On the aforesaid premises, the impugned show cause notice is vitiated by no error warranting interdiction in exercise of jurisdiction under Article 226 of the Constitution. The Writ Petition is devoid of merits and is accordingly dismissed. There shall, however, be no order as to costs. _____________________ GODA RAGHURAM, J ______________________ ASHUTOSH MOHUNTA, J 11th August, 2011 GHN