https://www.taxtmi.com/caselaws?id=389913 The Tribunal found in favor of the appellant in a case concerning the classification of imported goods as waste/scrap and the legality of a re-export order. It held that the entire consignment could not be classified as waste/scrap based on a small portion being broken. The re-export order was deemed beyond statutory provisions and was set aside. The Tribunal also ruled that the provisions of the Customs Act regarding mis-declaration and penalties were not applicable, as the goods were not hazardous waste. The appellant's argument regarding the lack of requirement for prior permission under environmental rules was accepted. The Tribunal emphasized the Department's burden of proof in classification matters and directed the release of the consignments. en-us Tue, 17 Dec 2019 00:00:00 +0530 Sat, 07 Nov 2020 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389913 The Tribunal found in favor of the appellant in a case concerning the classification of imported goods as waste/scrap and the legality of a re-export order. It held that the entire consignment could not be classified as waste/scrap based on a small portion being broken. The re-export order was deemed beyond statutory provisions and was set aside. The Tribunal also ruled that the provisions of the Customs Act regarding mis-declaration and penalties were not applicable, as the goods were not hazardous waste. The appellant's argument regarding the lack of requirement for prior permission under environmental rules was accepted. The Tribunal emphasized the Department's burden of proof in classification matters and directed the release of the consignments. Case-Laws Customs Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389913