HEMANT SURGICAL INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner is impugning an order dated 21 st April 2021 passed by respondent no.3.

(2.) Petitioner is engaged in import, manufacture and supply of medical equipments. In the course of business, petitioner also imports used haemodialysis machines into India since 2008.

(3.) On or about 28/1/2021, petitioner imported "used haemodialysis machines" ("said Goods") vide Bill of Entry No.2537281 for supply to the dialysis centre at the hospital of respondent no.5, i.e., Delhi Sikh Gurudwara Management Committee, New Delhi. The Bill of Entry contained an examination order which states, inter alia, that the Customs Department shall get concerned goods certified by a Chartered Engineer that the imported goods were not hazardous waste or e-waste. Petitioner had also imported another consignment of identical haemodialysis machine vide Bill of Entry No.2536133 dated 28 th January 2021. These have been cleared by the Custom Authorities and installed at the hospital of respondent no.5. Both consignments were examined by the empanelled Chartered Engineers at the Customs, who certified that "used haemodialysis machines" were not hazardous waste or e-waste. Petitioner paid duty of Rs.6,03,736.00 on or about 10/2/2021.