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2011 (6) TMI 75

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..... Shri N. Viswanathan, Advocate for the Appellants Shri A.B. Niranjan Babu, SDR for the Respondent Appeal No. C/107/2011 was listed today with a note from the Registry that three other appeals arising from the same impugned Order-in-Appeal have been listed on 17.6.2011. The learned Advocate appearing for the appellants in respect of C/107/2011 states that he is representing the appellants in all the four appeals and further states that early hearing applications have been filed in all the four cases. As only a very few cases were on board today morning and no cases for the afternoon, with the consent of both sides, the Registry was directed to list all the four cases for hearing together today itself in the afternoon. 2. Accor .....

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..... pugned order for the reasons elaborately stated in the same. The appellants have imported the impugned consignments of used computer system with monitors and some laptops valued at Rs.8,81,260/-, Rs.19,51,537/-, Rs.5,72,014/- and Rs.8,38,180/- respectively in respect of the four appeals listed above. The impugned goods have been confiscated on the ground that these are hazardous waste and hence their import is prohibited. Confiscation has also been ordered on the ground of mis-declaration holding that the impugned goods have been declared as computer system whereas they are e-waste. The original authority has allowed appellants to redeem the impugned confiscated goods on payment of redemption fines determined as Rs.50,000/-, Rs.1,10,000/-, .....

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..... on report dated 14.6.2010 wherein it was concluded that based on the random inspection, the consignment consists about 85% reusable directly for short while and the rest 15% non-functional; that to bring the reusable items for long time use by way of refurbishing them on par with ETN (equivalent to-new) and make the non-functional items for reuse, will result in heavy amount of e-waste generation and that to handle the e-waste, purpose-built recycling plant under controlled condition and dumping area with facility of hazard toxic waste treatment and disposal are essential needs to prevent risk to human health and environment. 7. From the above, it is clear that according to the Chartered Engineer, 85% of the computers imported are direc .....

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..... ed on 14.5.2010 inviting objections and suggestions had no legal force at the time of import. According to the learned Advocate, these Rules after finalization will come into force sometime in 2012. 9. Only what can be categorized as hazardous waste and so certified by a competent authority is required to be dealt in terms of the Environment (Protection) Act, 1986 read with the Rules made thereunder and import of such hazardous waste is required to be prevented. The authorities below have laboured hard to use the Chartered Engineer s certificate and the apprehension expressed thereunder to treat the consignments as hazardous waste under the relevant Rules but such an exercise done by them cannot be approved as no competent authority has .....

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..... s well as others and such imports have been regularly allowed without treating such used computer systems as hazardous waste. 11. The learned Advocate fairly concedes that secondhand personal computers / laptops cannot be freely imported under para 2.17 of the Foreign Trade Policy and hence the appellants are willing to pay reasonable amounts of fine and penalty for such imports as has been done in the past. 12. In view of the foregoing, I am of the view that the impugned goods cannot be considered as hazardous waste. Accordingly, the impugned orders are set aside and all the four appeals are remanded to the original authority for the limited purpose of re-adjudicating the cases for violation of para 2.17 of the Foreign Trade Policy .....

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