Case Law Details
Commissioner of Customs (Imports) Vs Pankaj Electronics (CESTAT Chennai)
Once the goods have been released after inspection by authorized Chartered Engineer, as has been noted by the Hon’ble High Court, there cannot be any contrary view possible in the present appeal. Ten years down the time line after release of the goods per direction of the High Court in accordance with the order of Commissioner (Appeal) this appeal has become infructuous as the impugned printers if were to be considered as e-waste, and hazardous, then they were to be confiscated absolutely, or allowed re-export. However the goods as is evident have been allowed clearance in DTA on payment of appropriate Customs duty. Once the goods have been cleared for domestic consumption there could not be any question of absolute confiscation or re-export.
FULL TEXT OF THE CESTAT CHENNAI ORDER
This appeal is filed by Revenue against Order-in-Appeal C.Cus.No.873/2011 dated 30.12.2011 passed by the Commissioner of Customs (Appeals), Chennai. Vide the impugned order, the Commissioner (Appeals) has held as follows :
“6. I hold that the impugned goods are not hazardous items and also the impugned goods do not require any licence for import into India. Accordingly, I allow the appeal by setting aside the impugned Order-in-Original.”
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