https://www.taxtmi.com/caselaws?id=346438 Imported re-rollable scrap with plastic insulation could not be treated as hazardous waste without reliable expert evidence. The Chartered Engineer and CRCL reports did not conclude that the plastic material was hazardous, and the Revenue produced no further expert opinion to support confiscation or re-export. The authorities' finding of hazardous nature was therefore based on assumption and presumption, which was insufficient in law. The appellant's request for spot adjudication did not amount to an undertaking to re-export the goods at its own cost. On that basis, confiscation, redemption fine, and the direction to re-export were unsustainable. en-us Tue, 11 Jul 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346438 Imported re-rollable scrap with plastic insulation could not be treated as hazardous waste without reliable expert evidence. The Chartered Engineer and CRCL reports did not conclude that the plastic material was hazardous, and the Revenue produced no further expert opinion to support confiscation or re-export. The authorities' finding of hazardous nature was therefore based on assumption and presumption, which was insufficient in law. The appellant's request for spot adjudication did not amount to an undertaking to re-export the goods at its own cost. On that basis, confiscation, redemption fine, and the direction to re-export were unsustainable. Case-Laws Customs Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346438