https://www.taxtmi.com/caselaws?id=78318 Where prohibited hazardous plastic waste was found mixed with otherwise lawful heavy melting scrap, confiscation had to be confined to the prohibited goods alone because the scrap was correctly declared, there was no proof of deliberate concealment, and Section 111(d) could not extend to goods not shown to be prohibited. Section 119 was inapplicable because neither commodity was shown to be smuggled goods. The confiscation of the hazardous waste was sustained, while confiscation of the heavy melting scrap was set aside. Redemption fine and penalty also had to be proportionate to the limited confiscation and the negligible, re-exportable waste, so both were reduced to nominal amounts. en-us Tue, 23 Feb 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78318 Where prohibited hazardous plastic waste was found mixed with otherwise lawful heavy melting scrap, confiscation had to be confined to the prohibited goods alone because the scrap was correctly declared, there was no proof of deliberate concealment, and Section 111(d) could not extend to goods not shown to be prohibited. Section 119 was inapplicable because neither commodity was shown to be smuggled goods. The confiscation of the hazardous waste was sustained, while confiscation of the heavy melting scrap was set aside. Redemption fine and penalty also had to be proportionate to the limited confiscation and the negligible, re-exportable waste, so both were reduced to nominal amounts. Case-Laws Customs Tue, 23 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78318