NL TECHNOLOGIES PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Electronic waste (e-waste), ordinarily, means waste electronics/electrical goods or equipments which have become unfit for use. E-waste poses danger to environment as it contains toxic materials. Implementation of an environmentally sound e-waste management process is the object of introducing E-waste (Management) Rules, 2016 (hereinafter referred to as 'the Rules'). The present appeal involves an issue relating to effective implementation of the Rules.

(2.) The appellant company (hereinafter referred to as 'the company') purchased two shipments of barcode printers, scanners, printer parts, power adapters etc. from M/s.Sato Argox India Private Limited, Haryana as per 'high seas sale agreement' dated 23.02.2018. The goods arrived at Kochi and they were examined by the officer concerned. It was then found that the company had not obtained Extended Producer Responsibility - Authorisation (for short "EPR-Authorisation") which was required for importing the printers. The company waived the service of show cause notice on it as it wanted reexport of the goods. After hearing the representative of the company, the Commissioner of Customs (hereinafter referred to as 'the Commissioner') confiscated the goods but allowed the company to redeem the goods for re-export on payment of redemption fine of Rs.4,00,000.00. The Commissioner also imposed a penalty of Rs.50,000.00 on the company.

(3.) The company filed appeal against the order of the Commissioner before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. Meanwhile, the supplier of the goods had obtained EPR-Authorisation. As per the impugned order dated 05.11.2018 in the appeal, the Tribunal found that the Commissioner should have considered the request of the company to amend the Bill of Entry for enabling the supplier to clear the goods. The Tribunal further found that the Customs Officer has power to confiscate the goods in the absence of EPR - Authorisation. However, the Tribunal reduced the redemption fine to Rs.2,00,000.00 and penalty to Rs.25,000.00. The Tribunal also directed the department to consider the request of the company to amend the Bill of Entry. The aforesaid order of the Tribunal is challenged in this appeal.