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TMI Blog2020 (12) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... is batch of appeals deal with similar situation on facts and law, as has already been considered by another Division Bench in Annexure-3 judgment, which has been confirmed by the Hon'ble Supreme Court in Annexure-4 judgment; rejecting the connected Civil Appeals filed by the Revenue. Sri.P.R.Sreejith, learned Standing Counsel for the Revenue, submits that he has two additional contentions on the very same set of facts. We have also heard Sri.P.A.Augustian, who appeared for the respondents. 2. The controversy revolves around the import of Multi Function Devices (MFDs) for use within the country. Admittedly in India there is no manufacture of MFDs and those imported are used equipments, which have a functional utility of at least five ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llution Control Board (SPCB) for import during the previous financial year; (vii) MFD shall be for printing A3 size and above". 3. Admittedly there was no import licence or authorization issued by the Directorate General, Foreign Trade ['DGFT' for brevity]. As far as the 'country of origin certificate', it was found that there was an ambiguity since there existed no guidance to understand the word 'origin', whether it is of, the shipment, the manufacture or the country in which it was used before import. But noticing the certificate issued by the Inspection Agency, approved by the DGFT, that the imported MFDs have a functionality for a minimum period of five years; the ambiguity in the country of origin not being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the EPR Authorization obtained by the importer. The MFDs admittedly were for printing A3 size and above. 4. It was also found that H&OW Rules 2016 speaks of re-export under Rule 15, which speaks of 'illegal traffic'. No violation of the Rules having been found and the imported goods being one categorized as 'other waste'; which is not a restricted item, this Court interfered with the re-export directed by the Customs authorities. As far as violation under the Foreign Trade Act, it was held that Section 11 provides for confiscation and also redemption in lieu of confiscation which redemption is permitted only on payment of market value. The findings of this Court have been approved by the Hon'ble Supreme Court and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the waste is not hazardous. In case of dispute, the matter would be referred to the Technical Review committee constituted by Ministry of Environment, Forest and Climate Change'. Schedule-I is the 'List of Processes Generating Hazardous Wastes' and Schedule-II 'List of Waste Constituents with Concentration Limits'. The two different Lists as per the extract above, is to differentiate the waste with specified concentrations in Schedule-II, when generated under a process in Schedule-I, which all the same could be categorized as non-hazardous. It is in case of any dispute as to whether a waste generated would be hazardous or not, that a reference to the TRC is required. This is the statutory duty conferred on the TRC, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould however refer to Anneuxure-23 issued by BIS with respect to General Requirements of Information Technology Equipment and the generic product type as available in the Table under Clause 1.1.1. The Table refers to 'data and text processing machines and associated equipment'. The specific examples of generic type as provided in that Table itself includes 'printers, scanners, text processing equipment and visual display units'. We have to immediately notice that the MFDs are a combination of these specific examples noticed and such an equipment in combination is not manufactured within India. 9. The further reliance placed is on the notification dated 01.04.2020 issued by the Ministry of Electronics and Information Technol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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