https://www.taxtmi.com/caselaws?id=341113 Imported used tyres were examined under the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008, and were prima facie not shown to be waste or hazardous waste. The schedule entry was read as covering waste tyres meant for specified waste-management purposes, so treating directly reusable tyres as prohibited was considered untenable. The office memorandum relied on by the authorities was found insufficient to override the statutory scheme. On that basis, and because prolonged non-clearance and mounting demurrage showed irreparable injury, interim relief was granted directing survey, provisional assessment, and conditional clearance without insisting on MOEF or DGFT permission. en-us Fri, 30 Sep 2016 00:00:00 +0530 Thu, 06 Apr 2017 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341113 Imported used tyres were examined under the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008, and were prima facie not shown to be waste or hazardous waste. The schedule entry was read as covering waste tyres meant for specified waste-management purposes, so treating directly reusable tyres as prohibited was considered untenable. The office memorandum relied on by the authorities was found insufficient to override the statutory scheme. On that basis, and because prolonged non-clearance and mounting demurrage showed irreparable injury, interim relief was granted directing survey, provisional assessment, and conditional clearance without insisting on MOEF or DGFT permission. Case-Laws Customs Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341113