9911796707
TMI Blog2014 (1) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... he records. 3. The relevant facts of the case, in brief, are that respondent filed Bills of Entry for clearance of goods declared as "Used and Old Digital Multifunction Print and Copying Machines" of various models. The adjudicating authority confiscated the goods under Section 111 (o) of Customs Act, 1962 and ordered for re-export at the respondent's own cost. It has been held that respondent contravened provisions of Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008. It has also been held that there is no necessity for examination of the goods. 4. Ld. Advocate on behalf of the respondent submits that the respondent moved before the Hon'ble Madras High Court by way of filing writ petition for provisional relea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 28. In such view of the matter, this court finds it appropriate to direct the customs authorities concerned, who are the respondents in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the direction of the Hon'ble High Court as stated above. 5. Ld. AR on behalf Revenue reiterates the grounds of appeal. He submits that Revenue had already filed writ appeal against the order of aforesaid order of Hon'ble High Court. He further submits that Commissioner (appeals) has no power to remand the matter. 6. After hearing the submissions of both sides, we find that the goods have already been released as per the order of Hon'ble High Court. Further, Commissioner (Appeals) set aside the adjudication order after following the order of the High Court and directed the respondent to follow the procedure to get the goods examined in the presence of the appellant. We do not find any reason to interfere with the order of Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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