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TMI Blog2017 (9) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the customs raised objection for clearance of the goods as in terms of Schedule VI under Notification dated 04.04.2016 issued by the Ministry of Environment, Forest and Climate Change and in terms of Hazardous and other Wastes (Management and Transboundary Movement) Rules, 2016, the item imported will fall under the entry B1110 and is prohibited for import. The original authority as well as the appellate authority upheld such view and ordered confiscation of the imported dialysis machine valued at Rs. 19.07 lakhs. Permission to re-export was granted by redemption on payment of fine of Rs. 2,00,000/- under Section 125 of the Customs Act, 1962 and a penalty of Rs. 25,000/- under Section 112 (a) of the Act. 2. Ld. Counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. AR drew our attention to para 3 (9) of the Notification dated 04.04.2016 of the Ministry of Environment, Forest and Climate Change, which defines the Critical Care Medical Equipment as life saving equipment and include such equipment as specified by the Ministry of Health & Family from time to time. He submitted that Critical Care Medical Equipment which are life saving equipment as mentioned in entry B1110 of Schedule VI are prohibited for import for re-use. The Ministry of Health may issue notification to include any other equipment in such category. As such, even without any separate notification, if he equipment under import is a life saving equipment then importation is prohibited, if it is meant for reuse. Regarding the cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... home consumption. The practice followed in respect of other consignments of similar goods is also to be examined. 6. Accordingly, we set aside the impugned order and direct the original assessing authority to obtain an expert opinion and to examine such opinion along with the claim of the appellant regarding permission granted to similarly placed imports for clearance of identical goods by Chennai Customs on fine and penalty. Since the consignment is live and pending clearance, it is preferable for the original authority to proceed with the completion of re-adjudication at the earliest and in any case not later than one month from today. The appellant shall be given adequate opportunity before a fresh decision is taken in this case. 7. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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