https://www.taxtmi.com/caselaws?id=382646 Imported second-hand goods could not be treated as hazardous waste absent a specific notification or other clear legal basis bringing them within the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so the re-export direction was set aside. However, old and used goods imported without the required licence under paragraph 2.17 of the Foreign Trade Policy 2009-2014 were in breach of the policy and therefore liable to confiscation under section 111 of the Customs Act, 1962, with penalty under section 112 of the Customs Act, 1962. The absence of hazardous-waste classification did not affect the customs consequences of the admitted policy violation. en-us Tue, 02 Jul 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382646 Imported second-hand goods could not be treated as hazardous waste absent a specific notification or other clear legal basis bringing them within the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008, so the re-export direction was set aside. However, old and used goods imported without the required licence under paragraph 2.17 of the Foreign Trade Policy 2009-2014 were in breach of the policy and therefore liable to confiscation under section 111 of the Customs Act, 1962, with penalty under section 112 of the Customs Act, 1962. The absence of hazardous-waste classification did not affect the customs consequences of the admitted policy violation. Case-Laws Customs Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382646