https://www.taxtmi.com/caselaws?id=401451 Customs authorities may face remand for fresh adjudication where imported old and used multifunction devices were not properly examined under the customs and foreign trade framework, including hazardous waste compliance and the absence of valid import authorisation. The appellate authority's direction for de novo consideration was upheld because the original orders had not addressed the governing principles, and waiver of notice under section 124 of the Customs Act did not preclude further examination. A condition requiring re-export or destruction on redemption of confiscated goods was also found to need reconsideration, since redemption under section 125 cannot impose such directions unless supported by authority of law and the distinction between prohibited and restricted goods is properly applied. en-us Wed, 25 Nov 2020 00:00:00 +0530 Tue, 08 Dec 2020 11:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401451 Customs authorities may face remand for fresh adjudication where imported old and used multifunction devices were not properly examined under the customs and foreign trade framework, including hazardous waste compliance and the absence of valid import authorisation. The appellate authority's direction for de novo consideration was upheld because the original orders had not addressed the governing principles, and waiver of notice under section 124 of the Customs Act did not preclude further examination. A condition requiring re-export or destruction on redemption of confiscated goods was also found to need reconsideration, since redemption under section 125 cannot impose such directions unless supported by authority of law and the distinction between prohibited and restricted goods is properly applied. Case-Laws Customs Wed, 25 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401451