https://www.taxtmi.com/caselaws?id=239677 The Tribunal set aside the confiscation order and penalty imposed on the imported hard disks, directing their release to the importer. It found inconsistencies in the Customs officers' reports and insufficient evidence proving the goods were old, used, or hazardous waste. The Tribunal emphasized the lack of concrete evidence supporting the classification of the goods as hazardous waste and relied on the expert report from Arihant E-Recycling, ultimately leading to the reversal of the confiscation and penalty imposition. en-us Fri, 04 Oct 2013 00:00:00 +0530 Sat, 30 Aug 2014 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239677 The Tribunal set aside the confiscation order and penalty imposed on the imported hard disks, directing their release to the importer. It found inconsistencies in the Customs officers' reports and insufficient evidence proving the goods were old, used, or hazardous waste. The Tribunal emphasized the lack of concrete evidence supporting the classification of the goods as hazardous waste and relied on the expert report from Arihant E-Recycling, ultimately leading to the reversal of the confiscation and penalty imposition. Case-Laws Customs Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239677