TMI Blog2020 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... waste , would not apply to the impugned goods. It is also abundantly clear that five conditions prescribed in the said schedule VIII of the said Rules are complied with and that the contention of the lower authorities, of capacity to print on paper smaller than A3 as disqualifying it from the ambit of the diluted conditions in the said Schedule, does not appear to be acceptable - The requirement of Form 6 and Form 7, incorporated for hazardous waste , are not, therefore, mandated for the import of the impugned goods. It is clear from the exclusive categorization of the impugned goods as multifunctional devices that the prescription of standards to be conformed by each of the machines, when intended to function separately, that mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are substantially the same. 2. Both appellants have no cavil about initiation of proceedings for not being in possession of authorization, prescribed in paragraph 2.31 of the Foreign Trade Policy notified under the Foreign Development and Regulation Act, 1992, as the impugned goods, viz., multifunction devices and printers that were imported vide bill of entry no.4620026/30.12.2017 and no.2584526/25.7.2017, admittedly, being old and used , are importable only against such authorization. 3. However, their objections are to the confiscation of the imported goods without being offered the option for redemption, as prescribed in section 125 of the Customs Act, 1962, by the original authority which has been upheld in the impugned orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1(8) and (9) read with Rule 17(2) of the Foreign Trade (Regulation) Rules, 1993 provides for confiscation of goods in the event of contravention of the Act, Rules or Orders but which may be released on payment of redemption charges equivalent to the market value of the goods. Section 3(3) of the Foreign Trade Act provides that any order of prohibition made under the Act shall apply mutatis mutandis as deemed to have been made under section 11 of the Customs Act also. Section 18A of the Foreign Trade Act reads that it is in addition to and not in derogation of other laws. Section 125 of the Customs Act vests discretion in the authority to levy fine in lieu of confiscation. The MFDs were not prohibited but restricted items for import. A harmo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) provides the procedure for import of other wastes listed in Part D Schedule III. Item B1110 of the Schedule mentions used Multifunction Print and Copying Machines (MFDs). Entry 4(j) lists out five documents required for import of used MFDs. The respondents have been found to be substantially complaint in this regard and the requirement for the country of origin certificate has been found to be vague by the High Court. Form 6 has rightly been held to be not applicable to the subject goods. 6. Furthermore, he draws our attention to the amendments effected in the Hazardous and Other Wastes Rules, 2016 on 6th July 2016 enabling traders also to procure the same machines under the free category at least till such equipments are manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le upon nonconformity with the conditions for import of hazardous waste , would not apply to the impugned goods. 10. It is also abundantly clear that five conditions prescribed in the said schedule VIII of the said Rules are complied with and that the contention of the lower authorities, of capacity to print on paper smaller than A3 as disqualifying it from the ambit of the diluted conditions in the said Schedule, does not appear to be acceptable. The focus of the policy would appear to be on the capacity to print on paper larger than A3 size and the natural inclusion of smaller size does not detract from capability of carrying out functions that are not generally available within the country. It is also not the case of Revenue that mac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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