9911796707
TMI Blog2022 (8) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... AL COMMISSIONER OF CUSTOMS (GR. 5) , THE ASSISTANT COMMISSIONER OF CUSTOMS (GR. 5) , CHENNAI [ 2012 (9) TMI 1225 - MADRAS HIGH COURT] , there cannot be any contrary view possible in the present appeal. Ten years down the time line after release of the goods per direction of the High Court in accordance with the order of Commissioner (Appeal) this appeal has become infructuous as the impugned printers if were to be considered as e-waste, and hazardous, then they were to be confiscated absolutely, or allowed re-export. However the goods as is evident have been allowed clearance in DTA on payment of appropriate Customs duty. Once the goods have been cleared for domestic consumption there could not be any question of absolute confiscation or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 copies; that YOM is not available for some items but they were of the opinion that the estimated year of manufacture is 1999-2006; the estimated new equipment value at the year of manufacture is as mentioned in Table-I to the said report, the assessed value is SGD 22,055 (CIF); the margin of profit is estimated to be 25% to 30%, the value assessed is reasonable. 2.3 Revenue was of the view that the imported goods namely old and used printers were very old and the year of manufacture was 1999-2000. Thus, they have very short shelf life and would be treated as hazardous wate as per Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008. 2.4 The case was adjudicated as the importer waived the requirement of sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fty Thousand only) under Section 125 of Customs Act, 1962 read with sub-rule 2 of rule 17 of Hazardous Waste (Management, Handling and Transboundary Movement) Rules 2008. (v) I impose a penalty of Rs.80,000/- (Rupees Eighty thousand only) on the importer M/s.Pankaj Electronics, Hyderabad, under Section 112 (a) of the Customs Act, 1962, for having rendered the subject goods liable for confiscation. 2.5 Aggrieved by the order of Additional Commissioner, the respondents filed an appeal before Commissioner (Appeals) which was determined as per the Order-in-Appeal referred to in para-1 above. 2.6 Aggrieved, Revenue has filed this appeal. 3. We have heard Shri S. Balakumar, Asst. Commissioner (A.R) for the Revenue. 4. None was pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities concerned shall direct the inspection of such goods before they are released and such goods may be directed to be released on payment of the appropriate customs duty and on the fulfilment of the conditions prescribed by law. No costs. Consequently, connected miscellaneous petitions are closed. It is also made clear that the impugned goods may be released as expeditiously as possible. In such circumstances, the learned counsel appearing on behalf of the petitioner had submitted that a similar order may be passed in the present writ petition. 3. It has been further submitted that the Commissioner of Customs (Appeals) had passed an order, dated 30.12.2011, in C.Cus.No.873/2011, setting aside the order of the second respondent. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, on payment of the appropriate Customs duty and the other charges, if any, as per the relevant provision of law. The petitioner shall also fulfil the necessary conditions prescribed by law, before the release of the goods in question, on the petitioner fulfilling such conditions, the goods in question. On the petitioner fulfilling such conditions, the goods in question shall be released, by the respondents, as expeditiously as possible. The writ petition is disposed of with the above directions. No costs. Consequently, connected miscellaneous petition is closed. 7. In our view, the issue raised before us with regard to the impugned goods have already been determined by the High Court. Once the goods have been released after inspecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
