2021 (12) TMI 852

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....021 that was denied to M/s Rigel India Pvt Ltd in relation to 'old and used Maquet Servoi ventilator machine with standard hoses and accessories' sought to be cleared against bill of entry no. 4403297/21.06.2021. The importer claimed that the impugned goods had been shipped against bill of lading no. 00LU4051790650/17.05.2021 from the United States of America and, therefore, falls squarely within the relaxation afforded by OM dated 10th June 2021 issued from F.no. 23/8/2021-HSMD by the Government of India in the Ministry of Environment, Forest and Climates Change, if at all the goods were to be considered as  'hazardous' which, according to them, it is not.. 2. The goods, declared as valued at Rs. 9,49,430/- , was confiscated under ....

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....fiscation 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) Rules, 2007. 4. We have heard Learned Authorised Representative who submits that the relaxation granted by the Government of India was limited to goods lying uncleared at the ports as on 8th June 2021 and that it was common knowledge that, taking advantage of the emergency, owners of the ventilating machines had been making undue profits. 5. We find that the imports effected by the appellant-importer is a small consignment of five ventilators with a declared value of Rs. 9,49,430/- and duty impli....