https://www.taxtmi.com/caselaws?id=115940 Import of waste lubricating oil for reprocessing was treated as hazardous waste requiring authorisation from the State Pollution Control Board under the Hazardous Waste (Management and Handling) Rules, 1989. In the absence of a valid import licence, the goods were liable to confiscation under Section 111(d) of the Customs Act, 1962, and penalty under Section 112 also followed. The confiscability and penalty liability were upheld, but the penalty was reduced having regard to the totality of the facts and circumstances, including the value of the goods, granting partial relief to the importer. en-us Tue, 22 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 18:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115940 Import of waste lubricating oil for reprocessing was treated as hazardous waste requiring authorisation from the State Pollution Control Board under the Hazardous Waste (Management and Handling) Rules, 1989. In the absence of a valid import licence, the goods were liable to confiscation under Section 111(d) of the Customs Act, 1962, and penalty under Section 112 also followed. The confiscability and penalty liability were upheld, but the penalty was reduced having regard to the totality of the facts and circumstances, including the value of the goods, granting partial relief to the importer. Case-Laws Customs Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115940