ORDER : During the course of hearing today, only the issue of illegal import of waste oil was taken up for consideration, (for which an interlocutory application has been filed). It is necessary to notice, that the above issue has already been determined by this Court. It was concluded by this Court, that the above illegally imported waste oil/used oil be incinerated. The said responsibility was vested with the Union of India/Department of Customs. The aforesaid direction has already been complied with, inasmuch as, the illegally imported waste oil/used oil has been incinerated. 2. The next question, that arose for consideration, was the reimbursement of total cost of Rs. 39,91,800/- (rupees thirty nine lakhs, ninety one thousand and eight hundred, only) for incineration with reference to 130 containers of waste oil/used oil, which has been borne by the Customs Department. It was decided, that the aforesaid amount be recovered from the importers of the illegally imported waste oil/used oil. It is pointed out on behalf of the petitioner, that in compliance with the order dated 17.2.2017, the entire cost had been recovered, except an amount of L 39,91,800/-. The above balance amount was to be recovered from M/s. Shivpriya Overseas Pvt. Ltd. 3. Besides the afore stated waste oil containers, reference was also made to 212 containers, out of which 190 containers contained waste oil/used oil, and 22 containers contained non-ferrous metallic scrap. Insofar as, the incineration of the waste oil/used oil is concerned, an affidavit dated 17.4.2015 was filed by Commissioner of Customs indicating, that the Customs Department had expended Rs. 4,57,88,140/- (rupees four crores, fifty seven lakhs, eighty eight thousand, one hundred and forty, only). The above amount had to be recovered from 19 importers. The position, as it obtains presently is, that out of the 19 importers, only 6 importers indicated here-in-below, have not yet reimbursed the entire cost of incineration, to the (Customs) Department : (i) M/s. MP Agro (ii) M/s. ECS Petrochem (iii) M/s. Sri Sai Prasanna Trading (iv) M/s. Ronito International (v) M/s. Shyama International (vi) M/s. Kamal International 6. It is not necessary for us to examine the status of the companies concerned. It is not necessary for us to examine the status of the companies concerned. We are of the view, that the illegal import was effectuated, on the directions of those in charge of the affairs of the concerned companies, namely, their Managing Directors/Partners, as the case may be, and as such, whether or not the companies or partnerships are still subsisting, it is imperative to make recovery of the amounts due, from those who were in charge of the affairs of the companies/partnerships. 7. It is in the above context, as a last resort, we afford two weeks' time to the concerns/companies/partnerships referred to hereinabove, who have not yet deposited the balance incineration cost to do so, failing which, we hereby authorize the Customs Department, to recover the amount in terms of the procedure expressed in Section 142 of the Customs Act, 1962. 8. On the remaining issues, post for hearing tomorrow, i.e., 6.7.2017.