https://www.taxtmi.com/caselaws?id=344569 Used tyres capable of direct reuse were treated as outside the hazardous-waste entry for waste pneumatic tyres, so no prior environmental permission was required. The absence of BIS certification also could not justify confiscation or penalty because that requirement applied to newly manufactured tyres, not used tyres. However, import of second-hand tyres without the specific licence required under the trade policy remained a restricted import, attracting confiscation and penalty. The goods were nevertheless permitted to be cleared for home consumption on payment of redemption fine, duty and charges. en-us Wed, 07 Jun 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344569 Used tyres capable of direct reuse were treated as outside the hazardous-waste entry for waste pneumatic tyres, so no prior environmental permission was required. The absence of BIS certification also could not justify confiscation or penalty because that requirement applied to newly manufactured tyres, not used tyres. However, import of second-hand tyres without the specific licence required under the trade policy remained a restricted import, attracting confiscation and penalty. The goods were nevertheless permitted to be cleared for home consumption on payment of redemption fine, duty and charges. Case-Laws Customs Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344569