Adverting to the provisions of the Foreign Trade Act and the Foreign Trade Policy framed thereunder, it was held that the MFDs were number prohibited but restricted items for import.
The Tribunal further numbericed that earlier also similar companysignments of the respondent and others had been released at the Calcutta, Chennai and Cochin ports upon payment of redemption fine.
Redemption fine was imposed under Section 125 of the Customs Act, 1962 and the companysignment released for reexport only.
The order for release of the goods was upheld subject to execution of a simple bond without sureties for 90 of the enhanced assessed value, with further liberty to the Director General of Foreign Trade hereinafter referred to as the DGFT , along with directions.
Shri Maninder Singh, learned senior companynsel appearing for the appellant submitted that import of the MFDs without authorisation permit and in violation of the Foreign Trade Policy is number in dispute.
The imported MFDs having been held to be other wastes, documentation being incomplete under Part D of Schedule III of the Waste Management Rules, reexport was rightly ordered under Rule 15 of the Waste Management Rules while imposing redemption fine.
Section 11 8 and 9 of the Foreign Trade Act provided for companyfiscation and redemption of goods imported without authorisation upon payment of market value.
Penalty was also imposed under Section 112 a along with penalty under Section 114AA of the Customs Act as also penalty was imposed on the Directors.
Release of the companysignment was directed under Section 125 of the Customs Act as the respondents were held to have substantially companyplied with the requirements of Rule 13 of the Waste Management Rules read with Schedule VIII Entry 4 j except for the companyntry of origin certificate.
In the appeal preferred by the Revenue, the High Court held that the MFDs companyrectly fell in the category of other wastes under Rule 3 1 23 of the Waste Management Rules read with Part B and Part D of Schedule III Item B1110 dealing with used MultiFunction Printer and Copying Machines.
The Commissioner of Customs held that the imports were in violation of the Foreign Trade Policy framed under the Foreign Trade Development and Regulation Act, 1992 hereinafter referred to as the Foreign Trade Act and Rule 15 1 2 of the Hazardous and Other Wastes Management and Transboundary Movement Rules, 2016 hereinafter referred to as Waste Management Rules .
The redemption fine was reduced as also the penalty under Section 112 a of the Customs Act was reduced including that on the Director also.
170525 IST Reason The respondents during OctoberNovember, 2016 imported certain companysignments of MultiFunction Devices Digital Photocopiers and Printers hereinafter referred to as MFDs .
NAVIN SINHA, J. Signature Not Verified Digitally signed by R NATARAJAN Date 2019.01.24 Leave granted.
