COMMISSIONER OF CUSTOMS (AIR), CHENNAI Vs. K. CHINNIAH

JUDGEMENT

(1.) REVENUE filed this application for stay of operation of the impugned order passed by the Commissioner (Appeals). The respondent imported "2 Nos. used DSR 430 WSP DU CAM Camera fitted with lens (own use)". The original authority confiscated the cameras under Section 111(d) of the Customs Act, 1962 read with provisions of e -Waste (Management and Handling) Rules, 2011 allowing redemption of goods only for the purpose of re -export on payment of fine of Rs. 30,000/ -. Commissioner (Appeals) set aside the adjudication order. Heard both sides and perused the records.

(2.) LD . AR for Revenue submits that Commissioner (Appeals) merely proceeded on the letter dated 1 -2 -2013 issued by the Tamil Nadu Pollution Control Board which was not placed before the adjudicating authority. He also submits that in view of Board's Circular No. , dated 4 -7 -2011, the goods "cameras" are covered by entry at B1110 of the Schedule and therefore they are required to obtain certificate from the Environment Ministry. He submits that the circular was issued in respect of earlier Rules 2008, namely, Hazardous Waste (Management, Handling and Transboundary) Rules, 2008. It is a clear violation of said Rules 2008. On the other hand, ld. Advocate submits that Commissioner (Appeals) correctly set aside the adjudication order on the basis of Chartered Engineer's certificate and the letter of Tamil Nadu Pollution Control Board. After considering the submissions of both sides, we find that the used cameras were imported for own use of the respondent in a working condition as evident from the letter of the Tamil Nadu Pollution Control Board. In view of that, prima Jack, we find that there is no reason for stay of operation of the impugned order. Accordingly, stay application filed by Revenue is rejected.