2022 (6) TMI 218 - HC - Customs

Seeking release of Confiscated goods - import of Digital Multifunction Machines (DMFM) - goods imported comes under the provisions of Hazardous and Other Wastes (Management Transboundary Movement) Rules, 2016 or not - HELD THAT - The first respondent is directed to release the goods covered by Ext.P2 Order-in-Original to the petitioner on it paying the customs duty, redemption fine and penalty imposed as per Ext.P2 and on furnishing a surety bond for the market value of the goods minus that imposed on the petitioner as redemption fee within a period of two months from the date of receipt of a copy of this judgment, failing which the respondents shall be free to initiate proceedings. - Petition disposed off.

Summary

Issues:
Petition seeking release of goods covered by Ext.P2 Order-in-Original dated 23.03.2022 involving the import of used Digital Multifunction Machines (DMFM) alleged to fall under Hazardous and Other Wastes (Management & Transboundary Movement) Rules, 2016 leading to confiscation and directions for reexport after levying customs duty, redemption fine, and penalty.

Analysis:
The petitioner sought directions for the release of goods covered by Ext.P2 Order-in-Original dated 23.03.2022, pertaining to the import of used Digital Multifunction Machines (DMFM) through the Cochin Port in 2016. The goods were confiscated under the Hazardous and Other Wastes (Management & Transboundary Movement) Rules, 2016, and were directed to be redeemed for reexport after the imposition of customs duty, redemption fine, and penalty.

The petitioner's counsel relied on previous judgments of the Court and orders of the Supreme Court in similar cases where goods were released upon payment of customs duty, redemption fine, and penalty along with furnishing a bond. The Court noted that the goods in question became prohibited only from 01.04.2020. Considering the circumstances, the Court held that the petitioner was entitled to similar relief as in Customs Appeal No.6 of 2019 and connected cases.

Consequently, the Court directed the first respondent to release the goods covered by Ext.P2 Order-in-Original to the petitioner upon payment of customs duty, redemption fine, and penalty as per Ext.P2. Additionally, the petitioner was required to furnish a surety bond for the market value of the goods minus the redemption fee imposed within two months from the date of receipt of the judgment. Failure to comply would empower the respondents to initiate proceedings as per the judgment dated 07.12.2020 in Customs Appeal No.6 of 2019 and connected cases. The writ petition was disposed of with the above directions.