https://www.taxtmi.com/caselaws?id=374159 Used multifunction devices imported without prior authorisation were treated as restricted goods, not prohibited goods, under the Foreign Trade and customs framework; the absence of authorisation justified detention but did not require compulsory re-export, and redemption on payment of market value was permissible. The goods were also accepted as "other wastes" under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 because they fell within the relevant entries for used multifunction print and copying machines and had utility for several years. Substantial compliance with the prescribed documentation was accepted, and the release of the consignments on redemption terms was upheld. en-us Thu, 24 Jan 2019 00:00:00 +0530 Wed, 16 Jul 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374159 Used multifunction devices imported without prior authorisation were treated as restricted goods, not prohibited goods, under the Foreign Trade and customs framework; the absence of authorisation justified detention but did not require compulsory re-export, and redemption on payment of market value was permissible. The goods were also accepted as "other wastes" under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 because they fell within the relevant entries for used multifunction print and copying machines and had utility for several years. Substantial compliance with the prescribed documentation was accepted, and the release of the consignments on redemption terms was upheld. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374159