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2022 (8) TMI 723 - AT - CustomsRequirement of license to import - hazardous goods - old and used printers - Revenue was of the view that the imported goods namely old and used printers were very old and the year of manufacture was 1999-2000, having very short shelf life and would be treated as hazardous wate as per Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008 - absolute confiscation of goods or re-export - HELD THAT - Once the goods have been released after inspection by authorized Chartered Engineer, as has been noted by the Hon ble High Court in M/S. PANKAJ ELECTRONICS VERSUS THE COMMISSIONER OF CUSTOMS, THE ADDITIONAL COMMISSIONER OF CUSTOMS (GR. 5) , THE ASSISTANT COMMISSIONER OF CUSTOMS (GR. 5) , CHENNAI 2012 (9) TMI 1225 - MADRAS HIGH COURT , there cannot be any contrary view possible in the present appeal. Ten years down the time line after release of the goods per direction of the High Court in accordance with the order of Commissioner (Appeal) this appeal has become infructuous as the impugned printers if were to be considered as e-waste, and hazardous, then they were to be confiscated absolutely, or allowed re-export. However the goods as is evident have been allowed clearance in DTA on payment of appropriate Customs duty. Once the goods have been cleared for domestic consumption there could not be any question of absolute confiscation or re-export. Impugned order of Commissioner (Appeals) is upheld - the appeal filed by Revenue is dismissed.
Issues involved:
1. Classification of imported goods as hazardous waste. 2. Confiscation and re-export of imported goods. 3. Valuation of imported goods for customs purposes. 4. Appeal against the Order-in-Appeal by the Revenue. Classification of imported goods as hazardous waste: The case involved the import of used printers declared for clearance. The Revenue contended that the printers were hazardous waste due to their age and short shelf life. The Additional Commissioner held the goods as hazardous waste under relevant rules and conventions, leading to confiscation and re-export orders. However, the Commissioner (Appeals) overturned this decision, stating that the goods were not hazardous and did not require a license for import into India. The issue was further addressed by the High Court, which directed the release of the goods upon inspection by authorized engineers, emphasizing that the goods were not hazardous, allowing for clearance in the DTA on payment of customs duty. Confiscation and re-export of imported goods: The Additional Commissioner, based on the classification of the goods as hazardous waste, ordered the confiscation of the imported printers valued at Rs. 8,10,521 under relevant customs laws and rules. Additionally, a re-export order with a redemption fine and a penalty on the importer was imposed. However, the Commissioner (Appeals) set aside this order, emphasizing that the goods were not hazardous, leading to the release of the goods for domestic consumption upon payment of appropriate customs duty. The High Court further directed the release of the goods after inspection by authorized engineers, ensuring compliance with relevant laws and conditions. Valuation of imported goods for customs purposes: The declared value of the imported goods was contested by the Revenue, leading to a re-determination of the value by the Additional Commissioner. The value was revised to SGD 23,055 (CIF) equivalent to Rs. 8,10,521 under customs valuation rules. However, the Commissioner (Appeals) did not challenge the declared value of SGD 11,932 (CIF), as the goods were cleared for import without the requirement of a license. The valuation issue was further addressed by the High Court, emphasizing the release of the goods on payment of appropriate customs duty and fulfillment of prescribed conditions. Appeal against the Order-in-Appeal by the Revenue: The Revenue filed an appeal against the Order-in-Appeal by the Commissioner (Appeals) challenging the classification of the imported goods as non-hazardous and the subsequent release for domestic consumption. The Tribunal, after considering the High Court's decision and the release of the goods following inspection by authorized engineers, dismissed the Revenue's appeal. The Tribunal upheld the Order-in-Appeal, concluding that the appeal had become infructuous as the goods were cleared for domestic consumption in accordance with the High Court's directions. This detailed analysis covers the classification of imported goods as hazardous waste, the confiscation and re-export orders, the valuation of imported goods for customs purposes, and the appeal filed by the Revenue against the Order-in-Appeal.
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