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TMI Blog2020 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, in Annexure-3, there was a specific direction to intimate the DGFT about the import not being supported by an import licence from the DGFT, which could lead to confiscation proceedings being initiated under the Foreign Trade Act. It was also directed that a surety bond be executed for the market value of the goods, minus that imposed on the importer as redemption fee by the Commissioner of Customs and modified by the Tribunal. We direct the respondents who have already cleared the goods on the basis of the interim orders to execute such surety bonds within a period of two months from the date of receipt of a certified copy of this judgment failing which the Customs authorities could initiate proceedings for return of goods, the loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Development Regulations) Act, 1992 read with the Foreign Trade Policy, Hazardous and Other Waste (Management and Transboundary Movement) Rules, 2016 ['H OW Rules' for brevity], e-Waste (Management and Handling) Rules, 2011 and Environment (Protection) Act, 1986. The allegations found in the show cause notice were extracted in paragraph 22 of Annexure-3, which are as follows: (i) Import licence or authorisation issued by the Directorate General of Foreign Trade; (ii) Country of origin certificate along with Bill of Lading and packaging; (iii) Certificate issued by inspection agency as certified by the exporting country or the inspection and certification agency approved by DGFT for functionality of MFDs under import hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the machines requiring repairs to make it functional; which, this Court found does not militate against the very functionality, already certified by the Inspection Agency. Form-6 was found to be not mandatory as per Schedule-VII under which MFDs were shown as item No.4(j) [Now at item No.4(k)]. Form-7 authorization was earlier required only for use of import of 'other waste' by a trader on behalf of actual user. By notification dated 06.07.2016, the Ministry of Environment, Forests and Climate Change [MoEF CC] amended the H OW Rules permitting import of MFDs into the country by the actual users or even a trader in accordance with the documents specified under Schedule VII of the H OW Rules. Hence, Forms 6 and 7 were held to be n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt-importers. 5. The learned Standing Counsel for the Revenue raises two additional issues, one with respect to the recommendation of the Technical Review Committee (TRC) and the other the mandate of compliance with the specification of the Bureau of Indian Standards (BIS). From Annexure-6, the decisions of the TRC constituted under the H OW Rules are pointed out. It has been recommended that for import of used/second hand electrical and electronic equipment by actual users, in addition to residual life of five years, it was thought fit to impose a further condition of the date of manufacture being within seven years from the date of proposed import, in case of re-furbished equipment and in the case of non-refurbished equipment, within f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remain to be five years from the date of import and the Rules make no reference to the date of manufacture or the import to be from a specified period from that date. 7. The next contention is raised on the basis of Annexure 22 Order, which is the Order of 2012. Clause 3 of the said Order is a prohibition regarding manufacture, storage, sale and distribution etc. of goods; which would also include import of goods. The prohibition is also with respect to goods which does not conform to the Specified Standard and do not bear the 'Standard Mark' as notified by BIS for such goods from time to time after obtaining the Unique Registration Number from the Bureau. The first proviso permits such affixation of the mark by a representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinters with additional capabilities like Fax, Scan, Photocopy, etc., thus, it is clarified that they are covered under the category of Printers/Plotters notified vide Gazette Notification dated 3rd October, 2012. The other provisions of the aforesaid Gazette notification dated 3rd October, 2012 would apply as before . As has been pointed out by the learned Counsel appearing for the respondents, this has effectively prohibited the import of MFDs, but only after the notification was published. 10. We do not find any reason to differ from the findings in the earlier judgment on identical facts and law, as produced at Annexure-3, which findings were approved by the Hon'ble Supreme Court by Annexure-4. We do not find any merit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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