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2021 (12) TMI 852 - AT - CustomsImport of old and used Maquet Servoi ventilator machine with standard hoses and accessories - hazardous goods or not - applicability of relaxation afforded by OM dated 10th June 2021 issued from F.no. 23/8/2021-HSMD by the Government of India in the Ministry of Environment, Forest and Climates Change - HELD THAT:- The imports effected by the appellant-importer is a small consignment of five ventilators with a declared value of ₹ 9,49,430/- and duty implication of ₹ 47,472/-. Considering the size of the consignment and the circumstances in which the imports had been effected, it is not necessary for us to go into the issue of whether ‘ventilators’ are to be considered as ‘medical equipment’ within the meaning of the expression deployed in Hazardous and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016. Suffice it to say that all ‘old and used medical equipment’ had been temporarily relieved from the prohibition, otherwise existing, owing to the pandemic and urgency of deploying any available equipment and that the relaxation ordered on 10th June 2021 was available to all goods that were yet uncleared as on 8th June 2021. The impugned goods, shipped on 17th May 2021 and included in manifest dated 8th June 2021, would conform to the definition of ‘imported goods’ which, merely because these had not been landed on 8th June 2021, does not take these out of the purview of goods lying uncleared at the port. That would require evidence of the conveyance having been beyond the territorial waters which has not been demonstrated by customs authorities. The relaxation in the office memorandum supra applies to the impugned goods. In the absence of any finding that the declared value did not represent the transaction value, the confiscation and imposition of penalty, as also the redetermination of value, is not valid in law - appeal allowed.
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