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2022 (8) TMI 723 - AT - CustomsRequirement of license to import - hazardous goods - old and used printers - Revenue was of the view that the imported goods namely old and used printers were very old and the year of manufacture was 1999-2000, having very short shelf life and would be treated as hazardous wate as per Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008 - absolute confiscation of goods or re-export - HELD THAT:- Once the goods have been released after inspection by authorized Chartered Engineer, as has been noted by the Hon’ble High Court in M/S. PANKAJ ELECTRONICS VERSUS THE COMMISSIONER OF CUSTOMS, THE ADDITIONAL COMMISSIONER OF CUSTOMS (GR. 5) , THE ASSISTANT COMMISSIONER OF CUSTOMS (GR. 5) , CHENNAI [2012 (9) TMI 1225 - MADRAS HIGH COURT], there cannot be any contrary view possible in the present appeal. Ten years down the time line after release of the goods per direction of the High Court in accordance with the order of Commissioner (Appeal) this appeal has become infructuous as the impugned printers if were to be considered as e-waste, and hazardous, then they were to be confiscated absolutely, or allowed re-export. However the goods as is evident have been allowed clearance in DTA on payment of appropriate Customs duty. Once the goods have been cleared for domestic consumption there could not be any question of absolute confiscation or re-export. Impugned order of Commissioner (Appeals) is upheld - the appeal filed by Revenue is dismissed.
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