2012 (8) TMI 761 - HC - Customs

Digital Multifunction Print and Copying machines - assessee pleaded for release as not of restricted category - Held that - In respect of cases relating to which the authorised chartered engineers had not inspected the goods in question, the customs authorities concerned shall direct the inspection of such goods before they are released. Such goods may be directed to be released, on payment of the appropriate customs duty and on the fulfillment of the conditions prescribed by law - the assessee may plead for for the waiver of the detention and demurrage charges, if any - in favour of assessee.

Summary

Issues:
Release of goods under Hazardous Waste Rules

Analysis:
The High Court of Madras, in a writ petition, addressed the issue of releasing goods falling under the category of 'Hazardous Waste' as per Rule 3 (1) (iii) of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008. The petitioner referred to a previous order dated 27.2.2012 in a batch of writ petitions, where the Court had directed the release of similar goods. Detailed arguments were presented, and the Court had previously ordered the release of Digital Multifunction Print and Copying machines, stating they do not fall under the restricted category of hazardous waste. The Court emphasized the importance of inspection by authorized chartered engineers for goods not yet inspected. The order directed the release of goods upon payment of customs duty and compliance with legal conditions, with a provision for waiver of detention and demurrage charges upon request. The Court reiterated the need for expeditious release of goods within a specified time frame.

In light of the previous orders dated 27.2.2012, 11.7.2012, and 3.8.2012, the High Court ordered the respondents to release the goods in question on similar terms as specified in the previous order dated 27.2.2012. The Court did not impose any costs on the parties involved, and the connected Miscellaneous Petition was closed. The judgment emphasized adherence to the directives outlined in previous orders regarding the release of goods falling under the Hazardous Waste Rules, ensuring compliance with inspection procedures and legal requirements for prompt release.