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    <title>2013 (8) TMI 67 - CESTAT NEW DELHI</title>
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    <description>Old and used datagraphic display tubes imported for direct re-use were treated as electronic assemblies covered by Serial No. B1110 of Part B of Schedule III to the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008. Because the goods required prior Ministry of Environment and Forests permission and none was obtained, the import was regarded as unauthorised and illegal under the hazardous waste regime. That exposed the goods to confiscation under the Customs Act and re-export at the importer&#039;s cost. The 2011 e-waste Rules were noted as inapplicable to this import of hazardous waste.</description>
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      <link>https://www.taxtmi.com/caselaws?id=235772</link>
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