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2013 (9) TMI 318 - CESTAT BANGALOREImport of Second hand personal computers / laptops - whether Hazardous electronic waste confiscation u/s 111(d) Redemption fine penalty u/s 112(a) and 114AA Held that:- Any re-export was not warranted and the assesses can redeem the goods on payment of appropriate duty of customs and the fine determined by the lower appellate authority - they should pay the penalty imposed on them computer systems imported were lying in the customs area for nearly a year and had not caused any hazard or danger to anyone so far - The same also cannot be considered as waste electrical and electronic assembly - The assesses being traders had imported the used computer systems for the purpose of trading at a profit since these were available at cheaper rates abroad having become obsolete there but still had use in a developing country market Similar imports earlier made by the assesses as well as others and such imports had been regularly allowed without treating such used computer systems as hazardous waste. Second hand personal computers / laptops cannot be freely imported under the Foreign Trade Policy - the assesses were willing to pay reasonable amounts of fine and penalty for such imports as had been done in the past - goods cannot be considered as hazardous waste - orders are set aside and all the four appeals were remanded to the original authority for the limited purpose of re-adjudicating the cases for violation of Foreign Trade Policy and for allowing clearance on payment of applicable duty and reasonable amounts of fine and penalty to be determined by him Confiscation order sustained Redemption allowed after submission of fine Penalty sustained decided partly in favor of assesse.
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