https://www.taxtmi.com/caselaws?id=336387 The High Court upheld the Tribunal's decision in a customs appeal case under Section 130A of the Customs Act, 1962. The imported goods declared as old and used tyres were determined not to be hazardous waste, as they were deemed re-usable and fell within the exclusion clause of the Act. The Tribunal's decision was supported, clarifying that the goods did not require permission from the Ministry of Environment and Forests for importation. The High Court ruled in favor of the assessee, affirming the Tribunal's interpretation and classification of the goods. en-us Tue, 20 Dec 2016 00:00:00 +0530 Wed, 05 Apr 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336387 The High Court upheld the Tribunal's decision in a customs appeal case under Section 130A of the Customs Act, 1962. The imported goods declared as old and used tyres were determined not to be hazardous waste, as they were deemed re-usable and fell within the exclusion clause of the Act. The Tribunal's decision was supported, clarifying that the goods did not require permission from the Ministry of Environment and Forests for importation. The High Court ruled in favor of the assessee, affirming the Tribunal's interpretation and classification of the goods. Case-Laws Customs Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336387