TMI Blog2020 (7) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... care medical equipments. The appellant has declared them as used ventilators. Further reuse includes original use. Therefore, the imported goods which are subject matter of this appeal are covered by Basel No.B1110 and are covered by said Schedule VI - the learned counsel for appellant cannot be agreed upon, that the impugned goods are covered by Schedule III to the said Rules 2016 - thus, the impugned goods are covered by Schedule VI of the said rules and as per Rule (6) of Rule 12 of the said rules, import of the same is not permitted. On confiscation the goods becomes property of Government. The original authority has also given option to redeem the goods for exportation. Under the provisions of Section 125 of Customs Act, 1962 the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of sub-rule (6) of Rule 12 of Hazardous and Other Wastes (Management, Handling and Transboundry Movement) Rules 2016 used critical care medical equipment for reuse were declared as prohibited goods for import into India under Schedule VI to the said Rules and since imported goods were used critical care medical equipments the same were not eligible to be cleared for home consumption. Therefore, through an Order-in-Original dt. 11.12.2018 original authority confiscated the goods and allowed to redeem the same on payment of redemption fine of ₹ 3 lakh and ordered to re-export the same and redeem the same and also imposed penalty on the appellant to the tune of ₹ 1 lakh under the provisions of Section 112 (a) of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that under sub-rule (6) of Rule 12 of said rules, import of hazardous and other wastes specified in Schedule VI is not permitted. 5. We have carefully gone through record of the case and submissions made from both sides. On perusal of said Schedule VI of the said Rules, we note that at Basel No.B1110 used critical care medical equipment for reuse are included. We note that goods imported by the appellant and which are impugned goods are ventilators which through common knowledge, we note that the same are critical care medical equipments. The appellant has declared them as used ventilators. Further reuse includes original use. Therefore, we are satisfied that imported goods which are subject matter of this appeal are c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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