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TMI Blog2013 (11) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ble with new hard drive - three reports given by the officers of Customs are at variance while the first talked of old and used; the second talked of old and the third talked of old, obsolete and refurbished. The officers who have examined are not expert in the field and there is no reason not to believe the report of Arihant E-Recycling and the Customs authorities have not been able to bring out any evidence to prove that the goods are used or hazardous waste - impugned order as also the original order are set aside - Decided in favour of assessee. - C/87671/13-Mum - Final Order No. A/2009/2013-WZB/C-I(CSTB) - Dated:- 4-10-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri B K Tripathi, Adv. For the Respondent : Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were manufactured on these dates. In case of another brand of Seagate' Hard Disk, it is found that the date of manufacture is clearly printed on the label affixed on the hard disk. It appears that the date shown on the hard disks the date on which the goods were refurbished. (2) The outer cartons in which the goods are packed are not the original manufacturer's cartons as no printed marking are found on these cartons. The hard disks are not packed in original sealed packing of manufacturer. (3) This is also supported by the fact that in the electronic industry where the goods become obsolete very few months after the manufacture, the import of hard disks of these years could be considered as old and obsolete. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furbished. The learned counsel stated that the various officers who examined the goods are not expert relating to the electronic items and were only making conjectures and are not even conclusively saying that the goods are used or refurbished. He further stated that Arihant E-Recylcing is a unit which is approved by the Maharashtra Pollution Control Board for recycling of the hazardous waste. They have examined the goods and very categorically stated that no data or files were found in the hard disk drive which shows that these were not installed previously and it is possible that it is new hard drive. The learned counsel stated that there is no reason for the Customs House to ignore the said report and rely upon the report of non-experts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also certified that such situation is possible with new hard drive. We also find strength in the submission of the counsel that the three reports given by the officers of Customs are at variance while the first talked of old and used; the second talked of old and the third talked of old, obsolete and refurbished. The officers who have examined are not expert in the field and there is no reason not to believe the report of Arihant E-Recycling and the Customs authorities have not been able to bring out any evidence to prove that the goods are used or hazardous waste. Under the circumstances, the impugned order as also the original order are set aside and the appeal is allowed. The goods should be released to the importer forthwith. The penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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