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Supreme Court of India 2019-01-24 dismissed

Commissioner of Customs vs Atul Automations Pvt. Ltd

Bench: 3 — Navin Sinha

In Brief

The Commissioner of Customs appealed against orders permitting import of used Multi-Function Devices (photocopiers and printers) on payment of a redemption fine. The respondent had imported the machines without required Foreign Trade Policy authorisation, though they were restricted (not prohibited) items. The Court held that restricted items imported without authorisation may be redeemed by payment of market value plus a fine under the Customs Act, distinguishing them from prohibited items. The machines, certified as having 5-7 years' utility, were correctly classified as 'other wastes' under waste management rules. Extended Producer Responsibility obligations do not apply until utility life expires. The appeals were dismissed, upholding the High Court's order for redemption subject to a bond deposit."

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Customs Law Foreign Trade Law Waste Management Import/Export Regulation Administrative Law Statutory Interpretation

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