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2013 (5) TMI 650 - HC - CustomsImport of second hand Digital Multifunction Print and Copying Machines - petitioners approaching the respondents seeking clearance of goods under “Free importability” - whether Used Digital multifunction Print and Copying machines will fall under “Restricted Category” - Held that:- On a perusal of the records available, this Court is of the considered view that the used Digital Multifunction Print and copying Machines, imported by the petitioners, cannot be said to fall under the category of ‘Hazardous Waste’, as per Rule 3(1)(iii) of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008, read with Basel No. B1110 of part B of schedule III to the said Rules, 2008. As gathered, from the Minutes of the twenty fourth meeting of the Technical Review Committee, held at New Delhi, on 16-11-2011, that there is no specific mention about the multifunction devices in the EXIM and therefore, the import of multifunction devices need to be placed in the same category, as photocopying machines. As during the period prior to 05.06.2012, the old and used Digital Multifunction Printing and Photocopying Machines could be import without any licence. In the light of the principle enunciated in Union of India and Others v. Asian Food Industries (2006 (11) TMI 10 - SUPREME COURT OF INDIA) & Gem Granites v. Commissioner of Income Tax, T.N. (2004 (11) TMI 13 - SUPREME Court) this Court makes it clear that Notification No. 1 (RE-2012)/2009-2014, New Delhi dated the 5th June, 2012 will come into force with effect from 5th June 2012. Therefore, the reliance made on the said Notification to state that the goods imported would come under Restricted Category cannot be pressed into service in these writ petitions. In the present case, import of goods have taken place earlier i.e., before 5th June 2012. Therefore, such reliance made on the Notification will not help the Respondents in any manner to advance their case. Writ petitions are allowed with a direction to the authorities to release the goods in question which had already been inspected by the authorised engineers, on payment of the appropriate customs duty.
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