Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2011 (10) TMI 356

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sories imported vide Bills of Entry Nos.4557554, 4122943 and 4752085 dated 06.09.2011, 20.07.2011 and 26.09.2011 respectively under free as second hand capital goods in terms of Para 2.17 read with definitions under 9.12 of Foreign Trade Policy 2009-2014 without imposing any restriction in the absence of specific restriction in Para 2.17 of Foreign Trade Policy and in Para 2.33 of Hand Book of Procedures 2009-2014. 2. The learned counsel for the petitioners submitted that the petitioners' Company have imported 122 Units of Old and Used Digital Multifunction Print & Copying Machines and 22 Units (viz., 2 item of 11 Units) of Old and Used Digital Wide Format Printing Machines with Scanner and Accessories at USD 26,125.00 (C&F), 8,350.00 (C& .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lue as USD 12,700.00 as against the actual transaction value of USD 8,350.00 C&F, Tuticorin. With the above submissions, he further added that the respondents are not permitting the petitioner to release the imported goods, on the ground that they are e-waste, which has compelled them to come to this Court, seeking a direction to the respondents 1 and 2 to release the goods covered by Bills of entry Nos.4557554, 4122943 and 4752085 dated 06.09.2011, 20.07.2011 and 26.09.2011 respectively.   4. The learned counsel for the petitioners further submitted that once the goods have arrived the Tuticorin Port and subsequently, a Chartered Engineer, who is a Panel Chartered Engineer of the Tuticorin Port has carried out an inspection in the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned Order.   5. Opposing the said prayer, the learned counsel appearing for the respondents vehemently submitted that the goods in question imported by the petitioners are not usable since they are all hazardous waste as per Hazardous Waste (Management, Handling & Transboundary) Rules, 2008 and they need import permit from DGFT and also from Ministry of Environment and Forest as per Circular No.27/2011 dated 04.07.2011 and till then, they cannot be allowed to release the goods. Further the goods in questions are covered under the B-1110 & B-3010 of Part B of Schedule III to Hazardous waste (Management, Handling & Transboundary) Rules, 2008. As the petitioner has not complied with the above conditions, the present prayer cannot be cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al in addition to minor percentages of electro-mechanical, optico-mechanical and thermo- mechanical. As such at preset consignment cannot be considered as e-waste or hazardous waste."   8. The mere reading the above certificate clearly shows that there was an inspection carried out by the Chartered Engineer from the Tuticorin Customs Empanelment in the presence of the customs officers and as per the certificate, it is also seen that all the machines imported by the petitioners are functional, operational and cannot be considered as e-waste or hazardous one. If at all the respondents-Customs Authority are very serious about their decisions in arresting the machines to be dumped on the ground that they are all e-waste, they could have a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hartered Engineer's value or enhanced value by way of bank guarantee.   10. In one another similar case, when a similar prayer was made to release the goods viz., 104 old and used Digital Multifunction Print and Copying Machines of various models imported vide Bill of Entry No.926685, dated 08.09.2009, under Free as Second Hand Capital goods in terms of para 2.17 read with Definitions under 9.12 of Foreign Trade Policy 2009-2014 without imposing any restriction in the absence of specific restriction in para 2.17 of Foreign Trade Policy and in Para 2.33 of Hand Book of Procedure 2009-2014 in W.P.(MD) No.9914 of 2009 and M.P.(MD) No.1 of 2009 a learned Single Judge of this Court, by order dated 04.11.2009, issued a direction to pay 25% .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Entry and ordering the release of goods of the petitioners.   12. Under these circumstances, by taking note of various orders passed by this Court in similar circumstances, a similar direction needs to be granted in the present cases. Accordingly, a direction is issued to the respondents 1 and 2 to release the goods viz., 122 Units of Old and Used Digital Multifunction Print & Copying Machines and 22 Units (viz., 2 item of 11 Units) of Old and Used Digital Wide Format Printing Machines with Scanner and Accessories under the Bills of entry Nos.4557554, 4122943 and 4752085 dated 06.09.2011, 20.07.2011 and 26.09.2011, on the petitioners depositing 25% of the enhanced value, apart from the duty payable on the enhanced value and on comp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates