TaxTMI 
TaxTMI 
2024 (4) TMI 337
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....2 through the Customs House Broker - M/s SRNK Logistics Pvt Ltd, seeking clearance of imported goods (second hand/used) viz., Puritan Bennett 7200 series ventilator, Drager Medical Babylag 2000 Neonatal Ventilator, Fresenius Medical 5008 Cordiax Dialysis Machines and Taema Alys Ventilator. The consignment is covered under H/BL No. EMLTTLS21110065 dt.04.12.2021 and Invoice No. F2110-00062 dt.29.10.2021 issued by M/s Alternup Medical, Zile Moulin, BD Jean Moulin, Pontcharra-Sur-Turdine, France-6990, with the invoice value declared as 3625 EUR. 2. The requirement of pre-registration for import of notified medical devices which includes dialysis machines, the Central Drugs Standard Control Organization (CDSCO), Director General Health Servic....
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....62,961/- under section 111(d) of Customs Act read with Hazardous and Other Waste Management Rules, 2016 and ordered for re-export of the goods to the supplier at the cost of the importer within 30 days from the date of receipt of the order. The Adjudicating Authority has also imposed penalty of Rs.20,000/- on the appellant/importer under section 112(a) of the Customs Act, 1962 ibid. 4. Being aggrieved, the appellant/importer filed appeal before the Commissioner (Appeals), who vide the impugned OIA dt.29.12.2022 was pleased to reject the appeal upholding the OIO. 5. Being aggrieved, the appellant is before this Tribunal. Learned Counsel for the appellant inter alia urges the following grounds: 5.1. That the Adjudicating Author....
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....sioner. 5.4. Further, admittedly, the imported goods were not scrap and were medical devices/machines having minimum residual life of 5 years or more, as certified by the Chartered Engineer and thus, these were not e-waste/hazardous waste. The supplier of the goods in the invoice dt.29.10.2021 has also certified that the goods in question are in good working condition. Further, the value of the imported goods is not 'nil' or 'zero' or anything near to it. The appellant has declared the value in the Bill of Entry at 3625 EUR and further, the Chartered Engineer has valued the said goods at more value than the declared value. Further goods in question were imported for actual user by a multi-specialty hospital for use in the hospital ....
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....dual life of 5 years or more and are not e-waste/hazardous waste. 8. It is further urged that the ruling of Hon'ble Madras High Court in the case of Black Gold Technologies (supra) is also not relevant as the facts and circumstances are totally distinguishable. So far the ruling in the case of Medi Piic Solution Inc is concerned, the facts herein are totally different, as in the present case, the Revenue got the goods verified by the Chartered Engineer and his report has neither been rejected nor any doubt was expressed by the Adjudicating Authority, which has also been noted by the Commissioner (Appeals). Thus, in the light of such facts, the impugned order is bad and fit to be set aside. 9. Having considered the rival contentions, I....