TaxTMI 
TaxTMI 
2023 (4) TMI 1032
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....ked the license of the appellant customs broker. 2. Brief facts of the case are that the appellant filed two bills of entry No. 5742690 & 5742763 both dated 19.11.2019 on behalf of M/s Brainwave Technologies and M/s S.B. Medical Systems for clearance of imported old and used medical equipments i.e. ventilators. It was alleged that the said equipments are prohibited as per Regulation 12(6) of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. A show cause notice, under the provisions of the Customs Act, 1962, was issued to the importers as well as the appellant; the same was subsequently dropped by the authorities in view of the Office Memorandum issued by the Ministry of Environment, Forest and Climate Change....
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....due to a bona fide belief that such second-hand ventilators are permitted to be imported as they were being imported all over the country; the proceedings against the importers were dropped; the appellant customs broker has suffered a lot and the livelihood of employees dependent on him are at stake; revocation order does not stand on merits and due to the procedure infractions also. 4. Doctor Shri Nikhil Kumar Singh, Learned Authorised Representative, for the Revenue submits that it is not a case of the customs broker that there was no infraction of imports-exports policy issued from time to time; it is an admitted fact that on the day of import the said goods were not prohibited; though the appellant claimed that import of such goods w....
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.... and that in view of the Covid-19 situation of the country, such relaxation has been issued. The relevant paras of the Memorandum read as under: "Used critical care medical equipment for re-use (Basel No. B1110) falls under Schedule VI of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 as amended from time to time and prohibited import. Several requests/applications have been received in the Ministry and also pending before the different Hon'ble Courts in the Country for relaxation in the import of used critical care medical equipment for re-use (Basel No. B1110) in view of the prevailing Covid situation in the country. 2. The matter has been examined in the Ministry. It is to inform that in ....
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....issions of the Customs Broker have been mitigated; in this background, continuation of proceedings against the customs brokers is unwarranted as the goods which were prohibited at the time of import were permitted to be cleared at a later stage due to an emergency situation prevailing due to Covid-19 pandemic. The plea of the appellants that the import of second hand ventilators are going on at various customs stations cannot be discarded as the circulars mention that several requests for relaxation of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 were made in view of the Covid-19 situation of the country. Under the circumstances, the commissions or omissions, if any, by the appellant, have not resulted in a....