Home Case Index All Cases Customs Customs + AT Customs - 2020 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 647 - AT - CustomsAbsolute Confiscation - penalty - import of old and used Digital Multifunctional Devices (MFDs) with standard accessories from Singapore - enhancement of value - It appeared to the Department that the appellant has undervalued the goods and has violated the provisions of Hazardous and other wastes (Management & Transboundry Movement) Rules, 2016, E-Waste (Management) Rules, 2016 and the Bureau of Indian Standards Act, 1986 read with Electronics & IT Goods (Requirement of Compulsory Registration) Order 2012 as well as provisions of FTP 2015-20 - HELD THAT:- This issue of import of MFDs has been considered by various decisions passed by this Tribunal as well as the High Court and the Apex Court, in the case of COMMISSIONER OF CUSTOMS VERSUS M/S. ATUL AUTOMATIONS PVT. LTD., AND PARAG DOMESTIC APPLIANCES [2019 (1) TMI 1324 - SUPREME COURT] where it was held that the MFDs having a utility period, the Extended Producer Responsibility would arise only after the utility period was over. In any event, the E-waste Rules 2016 certificate had since been issued to the respondents by the Central Pollution Control Board before the goods have been cleared. As far as violation of the Bureau of Indian Standard as per Compulsory Registration Order 2012 and also the violation of Hazardous and other waste (Management & Transboundry Movement) Rules, 2016 and E-waste (Management) Rules, 2016 are concerned, this Tribunal in PARAG DOMESTIC APPLIANCES, ATUL AUTOMATION PVT LTD, KETAN KAMDAR DIRECTOR VERSUS COMMISSIONER OF CUSTOMS COCHIN-CUS [2017 (10) TMI 812 - CESTAT BANGALORE] has specifically covered all the issues raised and disputed in the present appeal - It was held that the The importation of the impugned goods is in violation of Import Policy of the relevant time and also of some of the conditions of Hazardous Waste Rules 2016. The violation of Hazardous Waste Rules is with reference to country of origin certificate. The appellants in the present appeal are not disputing the enhancement of value made by the Customs on the basis of the report of the Chartered Engineer. Further, it s found that the ground of absolute confiscation has also been considered in various decisions and it has been consistently held that the goods (MFDs) are not liable for absolute confiscation and can be released on payment of redemption fine and penalty - the imported goods may be allowed for clearance on payment of redemption fine @ 10% and penalty @5% of the reassessed value besides payment of applicable Customs duty. Appeal disposed off.
|