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M/s Tirumala Agencies Versus CC, Hyderabad

2016 (6) TMI 756 - CESTAT HYDERABAD

Import of multifunctional devices (MFDs) from Canada - second-hand machines - 40 machines are treated as hazardous waste - adjudicating authority confirmed the higher assessable value based on the Chartered Engineer (C.E.) certificate. - Held that:- the 40 MFDs imported were not functional and did not satisfy the condition of direct re-use as envisaged in the MOEF-OM. It is true that some of the 40 MFDs, (however, not all) were found to be working after being tested with another suitable hard di .....

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Respondent ORDER [Order per: Madhu Mohan Damodhar] The appellant had imported 114 multifunctional devices (MFDs) from Canada . The goods were declared as used with value declared at ₹ 12,06,492/-. During customs clearance, examination report indicated that out of 114 machines 40 machines are not in working condition. As there was no certificate issued by load port Chartered Engineer (C.E.), the importer was asked to submit local C.E. certificate who inter alia, valued 114 machines at C& .....

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edemption fine of ₹ 2,50,000/- however the reaming 40 non-functional/working machines were directed to be re-exported to country of origin after payment of fine ₹ 50,000/-. The adjudicating authority also imposed penalty on the appellant. On appeal, the Commissioner (Appeals) upheld the order. Hence this appeal. 2. The learned counsel for the appellant, Sri Y. Sreenivasa Reddy submitted that lower authorities erred in holding that MFD machines without hard disk are not fit for direct .....

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and Impex Vs C,Cus, Chennai reported in [2012(281) ELT 178 (Mad)]. 3. On behalf of the department, Sri Ajay Saxena pointed out that as per the Office Memorandum No.23-85/2012-HSMD dated 30.08.2012 wherein no objection was given by the Ministry of Environment & Forests (MOEF) for import of 2520 nos. of MFDs, subject to the following conditions: (i) MFDs must have a residual life of five years as certified by the chartered engineers or surveyors empanelled by DGFT Customs Authorities. (ii) The .....

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dent based on certificate by DGFT/Custom approved Chartered Engineers/Surveyors and ensure that (i) The equipment is complete to perform its essential functions; (ii) It does not show a defect that materially affects its functionality and has not failed in relevant functionality tests; (iii) It does not show physical damage that impairs its functionality or safety, as defined in relevant standards; (iv) The equipment is destined for re-use and not for disposal or recycling. 4. The equipment will .....

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