https://www.taxtmi.com/caselaws?id=360505 Old and used colour picture tubes imported without the mandatory permission under the hazardous waste regime were treated as misdeclared goods, because the available examination material and expert opinion showed them to be electronic assemblies subject to the Hazardous Wastes (Management, Handling and Trans-boundary Movement) Rules, 2008. In the absence of any licence, permission, or credible explanation supporting lawful import, the goods were liable to confiscation and re-export. The customs authority's confiscation, redemption fine and penalty were found to rest on the established nature of the goods and disclosed no material irregularity or arbitrariness, so the consequential measures were sustained. en-us Wed, 16 May 2018 00:00:00 +0530 Tue, 13 Nov 2018 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360505 Old and used colour picture tubes imported without the mandatory permission under the hazardous waste regime were treated as misdeclared goods, because the available examination material and expert opinion showed them to be electronic assemblies subject to the Hazardous Wastes (Management, Handling and Trans-boundary Movement) Rules, 2008. In the absence of any licence, permission, or credible explanation supporting lawful import, the goods were liable to confiscation and re-export. The customs authority's confiscation, redemption fine and penalty were found to rest on the established nature of the goods and disclosed no material irregularity or arbitrariness, so the consequential measures were sustained. Case-Laws Customs Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360505