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2022 (9) TMI 1049 - AT - CustomsSeeking provisional release of imported goods - used Digital Multifunctional Printers / Devices (MFDs) - prohibited goods or not - non-compliance with the provisions of Domestic laws under the Bureau of Indian Standards (BIS) Act, 2016 read with the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order (CRO), 2012 - failure to obtain DGFT authorization as required for the import of second hand goods - misdeclaration of value of the imported used MFDs in violation of Section 14 of the Customs Act, 1962 - HELD THAT:- The Hon’ble Apex Court in M/S DELHI PHOTOCOPIERS VERSUS THE COMMISSIONER OF CUSTOMS (GR. 5) CHENNAI II & ORS. [2021 (8) TMI 1244 - SUPREME COURT], while staying confiscation of the goods in view of the fact that the Notification dated 01.04.2020 was the subject matter of controversy before the Apex Court, had allowed the provisional release of the goods involved. This Court in COMMISSIONER OF CUSTOMS VERSUS M/S S.P ASSOCIATES, ARIHANT ENTERPRISES, EXCEL COPIERS, CITY OFFICE EQUIPMENTS, PHOTOFAX SYSTEMS, SKYLARK OFFICE MACHINES, STAR COPIERS, SRK OVERSEAS, RANK OFFICE AUTOMATION, PRIUS TECHNOLOGIES, GENUINE COPIER SYSTEMS, AMAR ENTERPRISES, ATUL AUTOMATION PVT. LTD., DELHI PHOTOCOPIERS, KUTTY IMPEX, PHOTO FAX SYSTEM, GEE KAY COMPUTERS AND BEST MEGA INTERNATIONAL) [2021 (9) TMI 183 - CESTAT CHENNAI] while considering an almost identical issue, has held that It is undisputed that the goods were second hand in nature and were examined by the Customs under first check and were verified by expert Chartered Engineer and the import duty was recalculated accordingly under CVR 2007. Neither side is disputing the valuation. Therefore, the valuation of the imported goods does not call for any interference. This Bench has also held that the valuation which was not disputed by either of the parties did not call for any interference. With regard to the goods in question being hazardous in nature within the meaning of the provisions of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2008, the Bench has observed that the goods in question were useful goods with residual life and therefore, cannot be called as ‘hazardous waste’. The facts being identical, as canvassed at the bar, there are no reasons to deviate from the findings arrived at by this Bench in the case of M/s. S.P. Associates and hence, the First Appellate Authority has correctly ordered provisional release of the impugned goods. When goods are held not confiscatable under Section 111(d) ibid., then it can be reasonably held that the import was not prohibited. The appeal filed by the Revenue, being devoid of merits, is dismissed.
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