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   Sl. No.           Test              Prescribed Limit (Max)
1.           Acidity (Inorganic)           NIl
2.           Ash content                   0.1%
3.           Sediment                      0.25%
4.           Water                         1%

As the samples of the subject goods failed the screening test in terms of the above parameters, the goods appeared to be off-specification furnace oil. Under "ITC (HS) Classification of Import & Export Items", specific licence of the Director-General of Foreign Trade (DGFT) was required for the import of such off-specification goods. The appellants failed to produce specific import licence in respect of the consignments. The Customs authorities also observed that they had not followed the procedure laid down under the Hazardous Wastes (Management and Handling) Rules 1989 made under the Environment (Protection) Act 1986. The department, therefore, in a show-cause notice dated 27.8.2002 issued to the party, proposed to confiscate the goods under Section 111(d) of the Customs Act. The proposal was contested on the strength of the High Court's judgment in C.W.P. No. 4082/2001. It was contended by the party that the legality of the import had already been settled by the High Court in their favour and therefore the goods were not liable to confiscation. The adjudicating authority, however, ordered absolute confiscation of the goods. It's decision is under challenge in this appeal.