8 months ago

Not Mandatory For Assessment Order To Contain Reference Disclosing Its Satisfaction Of Each And Every Query: Bombay High Court

The Bombay High Court has held that it is not mandatory for assessment orders to contain reference and/or discussion to disclose its satisfaction in respect of each and every query raised.The bench of Justice K.R. Both consignments were examined by the empaneled Chartered Engineers at the Customs, who certified that “used hemolysis machines” were not hazardous waste or e-waste. On or about 8th March 2021, the petitioner submitted a detailed representation to the Commissioner, Additional Commissioner of Customs, and Deputy Commissioner of Customs, reiterating that “used hemolysis machines” did not contain any hazardous or other waste as defined under the said Rules. The petitioner submitted the detailed reply stating that “used hemolysis machines” imported are not hazardous waste or other waste and the interpretation sought to be undertaken by the respondent of the Rules was erroneous. Rule 12 s prohibits importation of “used critical care medical equipment” for re-use, and hence the same would be “hazardous waste” falling under the purview of Schedule VI of the said Rules.

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