CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
CRCL's test report treating the imported rubber process oil as hazardous waste was held unreliable because CRCL lacked recognized accreditation and even indicated absence of requisite research facilities; the department ought to have tested the goods through a recognized laboratory, hence the hazardous characterization could not be sustained, resulting in setting aside of absolute confiscation. Since the show cause notice itself proposed re-export under Rule 17 of the Hazardous Waste Rules, 2008, and the importer was willing to re-export, denial of that option and ordering absolute confiscation was unjustified; re-export was directed on an undertaking that the same goods would not be re-imported. Redemption fine and penalty were also set aside. - CESTAT
CRCL's test report treating the imported rubber process oil as hazardous waste was held unreliable because CRCL lacked recognized accreditation and even indicated absence of requisite research facilities; the department ought to have tested the goods through a recognized laboratory, hence the hazardous characterization could not be sustained, resulting in setting aside of absolute confiscation. Since the show cause notice itself proposed re-export under Rule 17 of the Hazardous Waste Rules, 2008, and the importer was willing to re-export, denial of that option and ordering absolute confiscation was unjustified; re-export was directed on an undertaking that the same goods would not be re-imported. Redemption fine and penalty were also set aside. - CESTAT
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