https://www.taxtmi.com/caselaws?id=396848 Used ventilators imported as second-hand critical care medical equipment were treated as falling within Basel entry B1110 in Schedule VI of the Hazardous and Other Wastes (Management, Handling and Transboundary Movement) Rules, 2016, so their import was regarded as prohibited under Rule 12(6). The text also states that once confiscation is set aside to permit re-export, the consequential redemption fine and penalty under the Customs Act, 1962 do not survive, because redemption under Section 125 is only an option and cannot be compelled. The resulting position is that the goods were not permitted to be imported, but the connected monetary and penal consequences were removed to enable re-export. en-us Mon, 27 Jan 2020 00:00:00 +0530 Sat, 21 Nov 2020 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396848 Used ventilators imported as second-hand critical care medical equipment were treated as falling within Basel entry B1110 in Schedule VI of the Hazardous and Other Wastes (Management, Handling and Transboundary Movement) Rules, 2016, so their import was regarded as prohibited under Rule 12(6). The text also states that once confiscation is set aside to permit re-export, the consequential redemption fine and penalty under the Customs Act, 1962 do not survive, because redemption under Section 125 is only an option and cannot be compelled. The resulting position is that the goods were not permitted to be imported, but the connected monetary and penal consequences were removed to enable re-export. Case-Laws Customs Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396848