TMI Blog2024 (3) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... dues, as per the order of the Tribunal. This Civil Miscellaneous Appeal stands dismissed, keeping the substantial questions of law involved herein open to be adjudicated in appropriate proceedings. - Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice Mohammed Shaffiq For the Appellant : Mrs. R. Hemalatha For the Respondent : Mr. Viswanathan JUDGMENT The present Civil Miscellaneous Appeal is directed against the order dated 27.08.2021 passed by the Customs, Excise Service Tax Appellate Tribunal, Chennai, in Final Order No.41931 of 2021, raising the following substantial questions of law: i) Whether on the facts and circumstances of the case, the CESTAT is right in allowing redemption for home consumption, despite admitting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Rules, 2016, E-waste (Management) Rules, 2016 and the Bureau of Indian Standards Act, 1986 read with Electronics and IT Goods (Requirement of Compulsory Registration) Order, 2012 as well as the provisions of Foreign Trade Policy 2015-20 read with Foreign Trade (Development and Regulation) Act, 1992 read with Section 11 of the Customs Act, 1962 for the mis-declaration of value and quantity of goods imported. A show cause notice dated 20.06.2019 was issued by the appellant proposing to confiscate the goods under Section 111 (d) and 111 (m) of the Customs Act, 1962 and proposing imposition of penalty under Section 112 (a) and 117 of the Customs Act, 1962. In the meantime, the respondent filed WP No. 12846 of 2019 seeking a direction to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matters including C.M.A 316 of 2022 which as stated supra, is taken as lead matter. It may be relevant to note that the present issue had engaged the attention of various forums including the High Courts across the country including that of Andhra Pradesh, wherein writ petitions were filed assailing the actions of the Customs authorities in detaining the containers and refusing clearance thereof on the pretext of applicability of Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2021. The Andhra Pradesh High Court found that previous consignments had been released after penalty has been paid and thus, found no reason as to why later consignments have been withheld. The relevant portion of the Andh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... release of the two consignments in accordance with law. This exercise shall be completed within one week from the date of furnishing of documents by the petitioner firm. 8. The matter was carried by way of SLP by the Revenue. The Special Leave Petitions and the Civil Appeal were disposed of by the Hon'ble Supreme Court after finding that the goods in question were already released on payment of penalty: Today, when this batch of matters are taken up for further hearing, learned counsel appearing on behalf of the respondent has pointed out that, in the year 2017, the goods in question have been released on payment of penalty. Learned counsel appearing for the Revenue is not in a position to dispute the same. In that view of the matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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