https://www.taxtmi.com/caselaws?id=204241 Imported used computer systems and laptops cannot be treated as hazardous waste or e-waste for confiscation unless that character is established by a competent authority under the governing environmental framework. A Chartered Engineer's report, by itself, was insufficient where it was not issued by a notified or competent authority and did not show that the consignment was hazardous; the report indicated that most goods were reusable and only a small portion was non-functional. Confiscation on the basis of hazardous-waste classification was therefore unsustainable. The matter was remanded only for limited reconsideration of compliance with paragraph 2.17 of the Foreign Trade Policy and the consequential duty, fine, and penalty. en-us Fri, 03 Jun 2011 00:00:00 +0530 Tue, 11 Jun 2013 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204241 Imported used computer systems and laptops cannot be treated as hazardous waste or e-waste for confiscation unless that character is established by a competent authority under the governing environmental framework. A Chartered Engineer's report, by itself, was insufficient where it was not issued by a notified or competent authority and did not show that the consignment was hazardous; the report indicated that most goods were reusable and only a small portion was non-functional. Confiscation on the basis of hazardous-waste classification was therefore unsustainable. The matter was remanded only for limited reconsideration of compliance with paragraph 2.17 of the Foreign Trade Policy and the consequential duty, fine, and penalty. Case-Laws Customs Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204241