https://www.taxtmi.com/caselaws?id=124614 The appeal against the confiscation of goods declared as furnace oil was dismissed by the Commissioner (Appeals). The appellant's request for re-testing of samples to determine the goods' physical composition was denied. The Commissioner (Appeals) upheld the decision based on the presence of hazardous material, specifically Chromium exceeding 100 MG per litre in the samples, confirming them as hazardous waste. The appellant's argument for applying parameters from a 1997 circular for imported goods was rejected, as subsequent circulars were issued in compliance with the Supreme Court's directives on prohibiting the import of hazardous waste. en-us Fri, 18 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 14:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124614 The appeal against the confiscation of goods declared as furnace oil was dismissed by the Commissioner (Appeals). The appellant's request for re-testing of samples to determine the goods' physical composition was denied. The Commissioner (Appeals) upheld the decision based on the presence of hazardous material, specifically Chromium exceeding 100 MG per litre in the samples, confirming them as hazardous waste. The appellant's argument for applying parameters from a 1997 circular for imported goods was rejected, as subsequent circulars were issued in compliance with the Supreme Court's directives on prohibiting the import of hazardous waste. Case-Laws Customs Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124614