https://www.taxtmi.com/caselaws?id=349657 Used multifunction digital photocopiers and printers that remain functional with residual life are not treated as waste merely because they are second-hand, though compliance with import and hazardous-waste documentation requirements must still be met. Where import policy conditions are breached but the goods are not expressly prohibited, confiscation may be sustained while redemption under Section 125 of the Customs Act, 1962 remains available on payment of redemption fine. Penalties under Section 114AA require proof of knowing use of a false or incorrect declaration or document, and cannot be imposed without such mens rea. Penalties under Section 112(a) may be upheld for import violations but can be reduced if the quantum is excessive. en-us Wed, 09 Aug 2017 00:00:00 +0530 Fri, 29 Jun 2018 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349657 Used multifunction digital photocopiers and printers that remain functional with residual life are not treated as waste merely because they are second-hand, though compliance with import and hazardous-waste documentation requirements must still be met. Where import policy conditions are breached but the goods are not expressly prohibited, confiscation may be sustained while redemption under Section 125 of the Customs Act, 1962 remains available on payment of redemption fine. Penalties under Section 114AA require proof of knowing use of a false or incorrect declaration or document, and cannot be imposed without such mens rea. Penalties under Section 112(a) may be upheld for import violations but can be reduced if the quantum is excessive. Case-Laws Customs Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349657