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        Case ID :

        2023 (11) TMI 1036 - AT - Customs

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        Hazardous waste import rules required re-export of misdeclared plastic waste, and the penalty was sustained. Imported goods were found to be plastic waste, not the declared aluminium scrap, and the importer showed no permission for import. As the consignment also ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Hazardous waste import rules required re-export of misdeclared plastic waste, and the penalty was sustained.

                                Imported goods were found to be plastic waste, not the declared aluminium scrap, and the importer showed no permission for import. As the consignment also fell within hazardous waste under the applicable Rules, Rule 17(2) of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 required re-export at the importer's cost within the prescribed time. On those facts, no interference was warranted with the Commissioner (Appeals)' order directing re-export and imposing penalty, and the challenge failed.




                                Issues: Whether the order directing re-export of the imported goods and imposing penalty called for interference.

                                Analysis: The imported consignment was found to be plastic waste and not the declared aluminium scrap. The importer did not dispute the nature of the goods or show any permission for import. The record also indicated that the goods fell within the category of hazardous waste under the applicable Rules. Rule 17(2) of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 required the importer to re-export the waste at its own cost within the prescribed time. In these circumstances, no ground was made out to interfere with the order of the Commissioner (Appeals).

                                Conclusion: The challenge to the direction for re-export and the consequential penalty failed and the appeal was rejected.


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                                ActsIncome Tax
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