Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench consisting of Sulekha Beevi CS, Judicial Member and Sanjiv Srivastava, Technical Member held that no question of absolute confiscation or re-export when goods have been cleared for domestic consumption.
The respondents, M/s.Pankaj Electronics had filed Bill of Entry No.4009612 dated 07.07.2011 for clearance of 183 units of used printers declaring the value at Singapore Dollars 11932 CIF. The appeal has been filed by Revenue against Order-in-Appeal C.Cus.No.873/2011 dated 30.12.2011 passed by the Commissioner of Customs (Appeals), Chennai.
Revenue was of the view that the imported goods namely old and used printers were very old and the year of manufacture was 1999- 2000. Thus, they have very short shelf life and would be treated as hazardous wate as per Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008.
Aggrieved by the order of Additional Commissioner, the respondents filed an appeal before Commissioner (Appeals) which was determined. Aggrieved, the Revenue filed this appeal before the Tribunal.
The Tribunal observed that “In our view, the issue raised before us with regard to the impugned goods have already been determined by the High Court. 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 are 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” the Tribunal added.
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