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2020 (4) TMI 421 - AT - CustomsImport of prohibited item - old and used multifunction devices and printers - no possession of authorization, prescribed in paragraph 2.31 of the Foreign Trade Policy notified under the Foreign Development and Regulation Act, 1992 - Absolute Confiscation - penalty - HELD THAT:- It is clear from the decision of the Hon’ble Supreme Court in COMMISSIONER OF CUSTOMS VERSUS M/S. ATUL AUTOMATIONS PVT. LTD., AND PARAG DOMESTIC APPLIANCES [2019 (1) TMI 1324 - SUPREME COURT] that the impugned goods are to be considered as ‘other wastes’ and the prohibition, applicable upon nonconformity with the conditions for import of ‘hazardous waste’, would not apply to the impugned goods. It is also abundantly clear that five conditions prescribed in the said schedule VIII of the said Rules are complied with and that the contention of the lower authorities, of capacity to print on paper smaller than A3 as disqualifying it from the ambit of the diluted conditions in the said Schedule, does not appear to be acceptable - The requirement of Form 6 and Form 7, incorporated for ‘hazardous waste’, are not, therefore, mandated for the import of the impugned goods. It is clear from the exclusive categorization of the impugned goods as ‘multifunctional devices’ that the prescription of standards to be conformed by each of the machines, when intended to function separately, that make up this composite machine are not applicable to the impugned goods; hence the need for certification under Bureau of Indian Standards Act is not mandated. The absolute confiscation of the goods must be set aside in the face of restrictions that are not prohibition. The economic advantage of import even in the absence of license mandated for restricted goods must be neutralized with reference to the market price of goods that are imported against such license - It is, therefore, necessary for the adjudicating authority to decide upon the redemption fine and penalty on the impugned goods - The adjudicating authority is required to complete the process of re-adjudication of the above within a period of two weeks from the receipt of this order - Appeal allowed by way of remand.
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