https://www.taxtmi.com/caselaws?id=154704 Import of copper scrap described as "druid" was treated as subject to the Foreign Trade Policy and the environmental regime governing hazardous waste, so free import for jobbing was not available unless the prescribed conditions were met. The record showed that the goods included PVC/plastic insulated copper cable scrap, and the importer lacked registration with the environmental authority. On that basis, the court held that Section 111(d) of the Customs Act, 1962 covers not only absolute prohibitions but also restrictions and conditional prohibitions, and non-fulfilment of those conditions renders the goods prohibited. Confiscation was therefore sustained and the Tribunal's contrary view was found erroneous. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154704 Import of copper scrap described as "druid" was treated as subject to the Foreign Trade Policy and the environmental regime governing hazardous waste, so free import for jobbing was not available unless the prescribed conditions were met. The record showed that the goods included PVC/plastic insulated copper cable scrap, and the importer lacked registration with the environmental authority. On that basis, the court held that Section 111(d) of the Customs Act, 1962 covers not only absolute prohibitions but also restrictions and conditional prohibitions, and non-fulfilment of those conditions renders the goods prohibited. Confiscation was therefore sustained and the Tribunal's contrary view was found erroneous. Case-Laws Customs Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154704