Assessment Order not needed To Contain Reference Disclosing of Every Query: Bombay HC
Last Updated on August 5, 2024 by News Desk
It was held by the Bombay HC that it is not mandatory for the assessment order to contain a reference for the disclosure of the satisfaction in respect of every query that has been raised.
The bench comprised of Justices K R Shriram and Justice Jitendra Jain.
It was observed that there has been no discussion on the hazardous waste issue, and it should be assumed that the respondent department had accepted the explanation of the petitioner.
The petitioner was engaged in the import, manufacture and supply of medical equipment, which also includes the import of the hemolysis machine in India since 2008.
The assess who is the importer, supplied these machines to a Delhi Sikh gurdwara management committee.
More hemolysis machines were imported by the petitioner, and the bill entry was made. This was cleared by the customs officers and was consequently installed at the hospital of the Gurdwara.
The respondent department raised an objection via a query disallowing clearance of the said goods, alleging violation of the Hazardous and Other Wastes (Management, Handling, and Transboundary Movement) Rules, 2016.
The petitioner replied and explained that the rules did not prohibit the clearance of the goods.
The department claimed the petitioner violated policy by importing used medical equipment and issued a show-cause notice for potential confiscation and penalties under the Customs Act.
The petitioner argued the imported hemolysis machines were not hazardous or waste, contesting the department’s interpretation of the Rules.
The department maintained that importing used critical care equipment was prohibited as hazardous waste and suggested the petitioner misdeclared the value.
The court, referencing precedent, noted the petitioner was not asked to justify the declared value but to address the prohibition claim.
The court set aside the order and directed a refund of the redemption fine deposited by the petitioner.
Written By:- Shianjany Pradhan (@SHIANJANYPRADHAN)
