9911796707
TMI Blog2012 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities concerned may be directed to release the goods in question, on payment of the applicable customs duties, on the declared value of the goods, as declared by the petitioners, and on their furnishing the necessary provisional duty bonds, pending final assessment, by the authorities concerned, in order to safe guard the interest of the Revenue, in terms of Section 18 of the Customs Act, 1962, read with Customs (Provisional Duty Assessment) Regulations, 1963. 5. The petitioners had further stated that they had imported the second hand Digital Multifunction Print and Copying Machines, of various models, from their overseas suppliers. They had also filed the Bills of Entry, with the assessment group concerned, at the Chennai Custom House, declaring the value of the imported goods, for the purpose of assessment and sought the clearance of the goods, under `Free Importability', as second hand capital goods, in terms of Paragraph 2.17, read with Paragraph 9.12 of the Foreign Trade Policy, and Paragraph 2.33 of the Hand Book of Procedures of 2009-14. However, the respondent Customs authorities concerned had not taken up the goods for examination, for assessing their value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce for importing such machines and they had been passing orders of adjudication for violation of the Foreign Trade Policy. Thus, the authorities concerned did not allow the clearance of the second hand Digital Multifunction Print and Copying Machines, without adjudication and without imposing fine and penalty. This Court had passed a number of orders directing the release of such goods, by the customs authorities concerned, without insisting on the production of the licence for their import. The orders passed for the release of the goods, in the writ petitions filed by a number of importers, had also been confirmed by the orders passed by the Division Bench of this Court. 9. It had also been stated that the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, had passed final orders, recently, in its final Order, bearing Nos.405 to 416 of 2011, dated 29.6.2011, holding that the action of the customs authorities, in confiscating old and used second hand Digital Multifunction Print and Copying Machines, under Section 111(d) of the Customs Act, 1962, for non-production of the licence, under Paragraph 2.17 of the policy, is contrary to law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in their favour, for importing such machines, from the Ministry of Environment and Forests, since, such old and used second hand Digital Multifunction Print and Copying Machines would be classified as hazardous waste, as per Rule 3(1)(iii) of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008. In terms of Rule 3(1) of the said rules `Hazardous Waste' means any waste which has the characteristics of causing danger to health or environment and it includes wastes specified in part A or part B of the schedule III, in respect of import or export of such wastes, in accordance with rules 12, 13 and 14 or the wastes other than those specified in part A or part B, if they possess any of the hazardous characteristics specified in part C of that schedule. 13. It had also been stated that hazardous waste can only be imported for recycling, recovery or re-use, in terms of Rule 13(2) of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008, subject to the compliance of the conditions stipulated in Rule 14 of the said Rules. Electronic Assemblies meant for re-use, as provided under Basel No.B1110(3rd sub-entry) can only be impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-B of Schedule III of the Hazardous Waste (Management Handling and Transboundary Rules), 2008, due to their residual life. 16. It has been further stated that the goods in question could be imported freely, without any restrictions, as they are not restricted or prohibited goods. It has also been stated that no licence is needed for the import of such goods and no prior permission is required for such imports from the Ministry of Environment and Forests, as stated by the respondents. 17. It had also been stated that, in the minutes of the twenty fourth meeting of the Technical Review Committee, of the Ministry of Environment and Forests, Government of India, held at New Delhi, on 16.11.2011, it had been noted that there was no specific mention about the multifunction devices in the EXIM Policy. The members of the Technical Review Committee had agreed that the Directorate General of Foreign Trade may be requested to include the multifunction devices under the restricted list. Thus, it is clear that second hand Digital Multifunction Print and Copying Machines, imported by the petitioners, are not under the restricted category, at present. While so, it would not be op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at present, the petitioners should produce the necessary permission from the Ministry of Environment and Forests, for importing the machines, as they would fall under the category of `Hazardous Waste', as per Rule 3(1)(iii) of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008, read with Basel No.B 1110 of part B of schedule III to the said Rules, 2008. It had also been submitted that the hazardous waste can only be imported for recycling, recovery or re-use, in terms of Rule 13(2) of the said Rules, subject to compliance of the conditions stipulated in Rule 14 of the Rules. 21. He had also submitted that the Electronic Assemblies, as provided under Basel No.B1110, (3rd sub-entry), can only be imported with the permission of the Ministry of Environment and Forests. In terms of Rule 17(1)(i) of the said Rules, the imports made without the permission of the Central Government shall be treated as illegal traffic. As per sub-rule 2 of Rule 17, the importer would be compelled to export the waste in question, at his cost, within a period of ninety days from the date of its arrival in India. As such, the imported goods are offending' and 'prohibited' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents have not been in a position to show, by sufficient evidence, that the goods imported by the petitioners are mere Electrical or Electronic Assemblies falling under Basel No.B1110 Part B of Schedule 3 of the said Rules. 25. It could be gathered, from the Minutes of the twenty fourth meeting of the Technical Review Committee, held at New Delhi, on 16.11.2011, that there is no specific mention about the multifunction devices in the EXIM and and therefore, the import of multifunction devices need to be placed in the same category, as photocoping machines. In fact, it had been decided, in the said meeting, to request the Directorate General of Foreign Trade to include multifunction devices in the restricted list, so that the Ministry of Environment and Forests could consider the applications for import of such devices, in the light of the conditions provided in the Basel Convention Technical Guidelines on 'Transboundary Movements of Electronic and Electrical Waste', after getting the necessary opinion from the Expert Committee. Thus, it is clear that the Digital Multifunction Print and Copying Machines are not in the restricted category, at present. 26. It is also no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
