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TMI Blog2022 (2) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... tems for import. A harmonious reading of the statutory provisions of the Foreign Trade Act and Section 125 of the Customs Act will therefore not detract from the redemption of such restricted goods imported without authorisation upon payment of the market value. The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported without authorization on payment of duty on retail market value and there is distinction between what is prohibited and what is restricted. In those circumstances, the goods cannot be held absolutely confiscated or cannot be restricted for clearance for home consumption, hence, the imported goods are allowed to be cleared for home consumption on pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and an option was given to the appellant for re-export of the same on payment of redemption fine of 50,000/- and penalties were also imposed under Section 112A (1) and Section 114 AA of ₹ 50,000/= each. Against the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that in their own case for the earlier imports the goods were allowed to be cleared after holding goods are liable for confiscation and on payment of redemption fine and penalty. He also disputed the enhancement of the value of the imported goods. 4. On the other hand, Ld. AR emphases the fact that, the appellant is a habitual offender, as they are importing the said goods knowingly that they are required to import against a val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier on more than one occasion, similar consignments of the respondent or others may have been cleared by the Customs authorities at the Calcutta, Chennai or Cochin ports on payment of redemption fine, cannot be a justification simpliciter to demand parity of treatment for the present consignment also. The defence that the DGFT had declined to issue such authorisation does not appeal to the Court. 9. Unfortunately, both the Commissioner and the Tribunal did not advert to the provisions of the Foreign Trade Act. The High Court dealing with the same has aptly noticed that Section 11(8) and (9) read with Rule 17(2) of the Foreign Trade (Regulation) Rules, 1993 provides for confiscation of goods in the event of contravention of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apable of utility for the next 5 to 7 years without any major repairs. Considering that at import they had utility, the High Court rightly classified them as other wastes under Rule 3(1)(23) of the Waste Management Rules, which reads as follows :- Other wastes means wastes specified in Part B and Part D of Schedule III for import or export and includes all such waste generated indigenously within the country. 11. Rule 13(2) provides the procedure for import of other wastes listed in Part D Schedule III. Item B1110 of the Schedule mentions used Multifunction Print and Copying Machines (MFDs). Entry 4(j) lists out five documents required for import of used MFDs. The respondents have been found to be substantially compliant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are not prohibited goods but are restricted items for import. The Foreign Trade Act and the Section 125 of the Customs Act does not make any bar from redemption of such restricted goods imported without authorization on payment of duty on retail market value and there is distinction between what is prohibited and what is restricted. In those circumstances, we hold that the goods cannot be held absolutely confiscated or cannot be restricted for clearance for home consumption, hence, the imported goods are allowed to be cleared for home consumption on payment of redemption fine and penalty. 7. As the issue of valuation is pending adjudication before the Hon ble Apex Court in appellant s own case for the earlier import in Civil Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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