9911796707
TMI Blog2021 (12) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment and the circumstances in which the imports had been effected, it is not necessary for us to go into the issue of whether ventilators are to be considered as medical equipment within the meaning of the expression deployed in Hazardous and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016. Suffice it to say that all old and used medical equipment had been temporarily relieved from the prohibition, otherwise existing, owing to the pandemic and urgency of deploying any available equipment and that the relaxation ordered on 10th June 2021 was available to all goods that were yet uncleared as on 8th June 2021. The impugned goods, shipped on 17th May 2021 and included in manifest dated 8th June 2021, would co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded by OM dated 10th June 2021 issued from F.no. 23/8/2021-HSMD by the Government of India in the Ministry of Environment, Forest and Climates Change, if at all the goods were to be considered as 'hazardous' which, according to them, it is not.. 2. The goods, declared as valued at ₹ 9,49,430/- , was confiscated under section 111(d) of Customs Act, 1962 on the finding of being prohibited within the intent of 'old and used medical equipment' in 'Basel no. B1' of schedule VI' in accordance with rule 12(6) of Hazardous and Other Wastes (Management, Handling and Trans- Boundary Movement) Rules, 2016 and permitted for redemption, under section 125 of Customs Act, 1962, on payment of fine of ₹ 5,00,000/-, solely for re-export. Penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared at the ports as on 8th June 2021 and that it was common knowledge that, taking advantage of the emergency, owners of the ventilating machines had been making undue profits. 5. We find that the imports effected by the appellant-importer is a small consignment of five ventilators with a declared value of ₹ 9,49,430/- and duty implication of ₹ 47,472/-. Considering the size of the consignment and the circumstances in which the imports had been effected, it is not necessary for us to go into the issue of whether 'ventilators' are to be considered as 'medical equipment' within the meaning of the expression deployed in Hazardous and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016. Suffice it to say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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