2021 (12) TMI 852

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....ssioner (AR) for the respondent ORDER The resolution of the dispute in these appeals lies within the narrow compass of the eligibility of goods, otherwise claimed by customs authorities to be 'hazardous' and prohibited for import, to be covered by the temporary exclusion from such debarment till 8th June 2021 that was denied to M/s Rigel India Pvt Ltd in relation to 'old and used Maquet Servoi v....

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....of schedule VI' in accordance with rule 12(6) of Hazardous and Other Wastes (Management, Handling and Trans- Boundary Movement) Rules, 2016 and permitted for redemption, under section 125 of Customs Act, 1962, on payment of fine of Rs. 5,00,000/-, solely for re-export. Penalties of Rs.50.000 each were imposed under section 112 of Customs Act, 1962 on M/s Rigel India Pvt Ltd and their customs broke....

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.... referred to supra, applicable to goods already imported and lying at different ports/airports as on 8th June 2021, renders illegal the proceedings for confiscation initiated by the original authority. He also argues that the re-determination of value by the original authority to Rs. 10,43,666/- is not on the basis of any provision of Customs Valuation (Determination of Value of Imported Goods) Ru....

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....us and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016. Suffice it to say that all 'old and used medical equipment' had been temporarily relieved from the prohibition, otherwise existing, owing to the pandemic and urgency of deploying any available equipment and that the relaxation ordered on 10th June 2021 was available to all goods that were yet uncleared as on 8th Ju....