Temporary import relaxation for used ventilators applied; confiscation, penalties, and value enhancement were unsustainable.

Temporary relaxation from the prohibition on importing old and used medical equipment applied where the ventilators were shipped before the Government's cut-off date and the bill of lading and manifest showed coverage by the import process before the deadline. Under the Customs Act definition of import and imported goods, the goods were not excluded merely because they had not yet been landed when the relaxation took effect, absent proof that the conveyance had moved beyond territorial waters. In the absence of any finding that the declared value was not the transaction value, confiscation, redemption fine, penalty, and value enhancement were unsustainable.

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Issues: Whether the temporary relaxation from the prohibition on import of old and used medical equipment applied to the consignment in question, and whether the confiscation, redemption fine, penalty, and value enhancement were sustainable.

Analysis: The consignment consisted of old and used ventilators shipped before the cut-off date fixed by the Government's office memorandum, and the bill of lading and manifest showed that the goods were covered by the import process before the relevant deadline. On the statutory definition of import and imported goods under the Customs Act, the goods could not be excluded merely because they had not yet been landed when the relaxation took effect, absent proof that the conveyance had moved beyond territorial waters. In the absence of any finding that the declared value was not the transaction value, the basis for confiscation, penalty, and re-determination of value was not made out.

Conclusion: The temporary relaxation applied to the goods, and the confiscation, penalties, redemption fine, and value enhancement were unsustainable.

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