https://www.taxtmi.com/caselaws?id=202016 Imported used lubricating oil was not shown to be waste oil within the hazardous waste rules, because the record did not establish that every used oil is waste oil and the chemical evidence did not prove the consignments were waste oil or oil emulsion. The permitted test report stated that the sample was neither hazardous nor toxic and was not waste oil, while a general ministry clarification could not displace the specific sample-based evidence. On that basis, the objection that the importer lacked pollution control consent and could not import as a trader failed, and confiscation and penalty were not sustainable. en-us Tue, 13 Jul 2010 00:00:00 +0530 Thu, 03 Feb 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202016 Imported used lubricating oil was not shown to be waste oil within the hazardous waste rules, because the record did not establish that every used oil is waste oil and the chemical evidence did not prove the consignments were waste oil or oil emulsion. The permitted test report stated that the sample was neither hazardous nor toxic and was not waste oil, while a general ministry clarification could not displace the specific sample-based evidence. On that basis, the objection that the importer lacked pollution control consent and could not import as a trader failed, and confiscation and penalty were not sustainable. Case-Laws Customs Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202016