https://www.taxtmi.com/caselaws?id=236885 Second-hand computers and photocopiers were not shown to be hazardous waste merely because they were used or described as e-waste, so mandatory re-export under the Hazardous Wastes Rules was not justified. The Tribunal held that legal proof was required to bring the goods within the hazardous-waste regime, and apprehension of possible waste generation was insufficient. However, the imports were restricted and made without the required import licence, so confiscation was sustained. Redemption on payment of duty, fine and penalty was upheld, while the direction for re-export was set aside. en-us Tue, 10 Jul 2012 00:00:00 +0530 Wed, 11 Sep 2013 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236885 Second-hand computers and photocopiers were not shown to be hazardous waste merely because they were used or described as e-waste, so mandatory re-export under the Hazardous Wastes Rules was not justified. The Tribunal held that legal proof was required to bring the goods within the hazardous-waste regime, and apprehension of possible waste generation was insufficient. However, the imports were restricted and made without the required import licence, so confiscation was sustained. Redemption on payment of duty, fine and penalty was upheld, while the direction for re-export was set aside. Case-Laws Customs Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236885