https://www.taxtmi.com/caselaws?id=401848 Import of old and used multifunction devices was examined against the Compulsory Registration Order, 2012 and the 2016 waste-management rules. The settled view applied was that multifunction devices did not have a specific entry under the compulsory registration regime, so BIS registration could not be insisted upon on that basis alone, and the goods were not treated as prohibited hazardous waste on the facts discussed. On confiscation, absolute confiscation was found unwarranted where the import was not shown to be prohibited per se; release on redemption fine, penalty and customs duty was stated to be the appropriate monetary condition. en-us Tue, 15 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401848 Import of old and used multifunction devices was examined against the Compulsory Registration Order, 2012 and the 2016 waste-management rules. The settled view applied was that multifunction devices did not have a specific entry under the compulsory registration regime, so BIS registration could not be insisted upon on that basis alone, and the goods were not treated as prohibited hazardous waste on the facts discussed. On confiscation, absolute confiscation was found unwarranted where the import was not shown to be prohibited per se; release on redemption fine, penalty and customs duty was stated to be the appropriate monetary condition. Case-Laws Customs Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401848