https://www.taxtmi.com/caselaws?id=95044 Zinc ash imported for use was not proved to be hazardous waste because the record lacked cogent evidence from the Revenue, while the test report showed substantial zinc content. Prior treatment of similar zinc ash as non-hazardous, along with compliance with import-related conditions and pollution control requirements, supported permissibility of import under OGL. On that footing, confiscation and denial of import permission could not be sustained, and the import was held permissible. en-us Thu, 02 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 14:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95044 Zinc ash imported for use was not proved to be hazardous waste because the record lacked cogent evidence from the Revenue, while the test report showed substantial zinc content. Prior treatment of similar zinc ash as non-hazardous, along with compliance with import-related conditions and pollution control requirements, supported permissibility of import under OGL. On that footing, confiscation and denial of import permission could not be sustained, and the import was held permissible. Case-Laws Customs Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95044