JUDGMENT

NAVIN SINHA, J.

Leave granted.

2. The respondents during October-November, 2016 imported certain consignments of Multi-Function Devices (Digital Photocopiers and Printers) (hereinafter referred to as “MFDs”). The Commissioner of Customs held that the imports were in violation of the Foreign Trade Policy framed under the Foreign Trade (Development and Regulation) Act, 1992 (hereinafter referred to as the “Foreign Trade Act”) and Rule 15(1)(2) of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 (hereinafter referred to as “Waste Management Rules”). Redemption fine was imposed under Section 125 of the Customs Act, 1962 and the consignment released for reexport only. Penalty was also imposed under Section 112(a) along with penalty under Section 114AA of the Customs Act as also penalty was imposed on the Directors.

3. In appeal before the Tribunal, the respondents did not contest that the import was in violation of the Foreign Trade Policy having been made without the necessary prior authorisation. The Tribunal held that the MFDs did not constitute “waste” under Rule 3(1)(23) of the Waste Management Rules and had a utility life of 5 to 7 years,