https://www.taxtmi.com/caselaws?id=272835 Imported second-hand television sets containing old and used picture tubes fell within the Foreign Trade Policy restriction on second-hand consumer goods and required the prescribed authorisation and licence. Their non-declaration as old and used supported a finding of misdescription. The goods were also treated as hazardous e-waste under the relevant Schedule-II entries of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008. In the absence of the required licence, import in the declared form was not permissible, supporting confiscation and rejection of the import. en-us Fri, 04 Aug 2017 00:00:00 +0530 Sun, 20 May 2018 21:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272835 Imported second-hand television sets containing old and used picture tubes fell within the Foreign Trade Policy restriction on second-hand consumer goods and required the prescribed authorisation and licence. Their non-declaration as old and used supported a finding of misdescription. The goods were also treated as hazardous e-waste under the relevant Schedule-II entries of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008. In the absence of the required licence, import in the declared form was not permissible, supporting confiscation and rejection of the import. Case-Laws Customs Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272835