2012 (4) TMI 460 - HC - Customs

Writ petition - Assessee had asked the Commissioner of Customs at ICD, Tughlakabad, New Delhi to permit and allow import into India of the Data Graphic Display Tubes, which have been imported from Malaysia. It was claimed that these goods could be imported under the open general license - custom authority is delaying the release of the said consignment by taking the plea that the goods imported were old and used and therefore, they are Electronic Waste - The contention of the petitioner is that the consignment are lying since December, 2011 and the delay is causing immense hardship and financial loss to the petitioners on account of demurrage and detention charges - Held that it is directed that the respondent authority will pass an order-in-original determining whether the goods in question can be imported to India and the duty etc. payable thereon within a period of three weeks i.e. by 21st March, 2012 - petition is disposed of

Summary

Issues:
Delay in release of imported goods due to classification as "Electronic Waste" by custom authority.

Analysis:
The judgment involves three writ petitions concerning the delay in releasing imported Data Graphic Display Tubes due to the custom authority's classification of the goods as "Electronic Waste." The petitioners claimed that the goods were new and not refurbished, contrary to the custom authority's assertion. The respondents stated that import of second-hand goods is restricted under the prevailing Import and Export Policy, requiring a special import license. Samples were taken for testing to determine the nature of the goods. The petitioners highlighted the financial losses incurred due to the delay in releasing the consignment.

The court refrained from delving into the merits of the controversy as the assessment order was pending, and adjudication had not taken place. Considering the circumstances and the delay, the court directed the respondent authority to issue an order-in-original within three weeks to determine the importability of the goods and the applicable duties. The petitioners were instructed to appear before the adjudicating officer for further proceedings. The writ petitions were disposed of without any costs being awarded.

This judgment addressed the issue of delay in releasing imported goods due to the classification dispute of whether Data Graphic Display Tubes should be considered as "Electronic Waste." The court's directive aimed to expedite the resolution by requiring the respondent authority to make a determination within a specified timeframe, ensuring clarity on the importability and duty implications of the goods.