https://www.taxtmi.com/caselaws?id=110810 A distinction between used lubricating oil and waste oil introduced by the 2003 Hazardous Waste Rules could not be applied retrospectively to imports made under the earlier regime. The earlier classification treating used oil as falling within Category 10 of the 1989 Schedule continued to govern, so the import could not be allowed under Open General Licence and the confiscation objection failed. On the question of quantum, the redemption fine and penalty were reduced in line with comparable Tribunal decisions in similar cases. Partial relief was therefore granted, but the import restriction position was upheld on merits. en-us Mon, 05 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110810 A distinction between used lubricating oil and waste oil introduced by the 2003 Hazardous Waste Rules could not be applied retrospectively to imports made under the earlier regime. The earlier classification treating used oil as falling within Category 10 of the 1989 Schedule continued to govern, so the import could not be allowed under Open General Licence and the confiscation objection failed. On the question of quantum, the redemption fine and penalty were reduced in line with comparable Tribunal decisions in similar cases. Partial relief was therefore granted, but the import restriction position was upheld on merits. Case-Laws Customs Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110810