https://www.taxtmi.com/caselaws?id=411838 Executive circulars cannot enlarge an import restriction beyond the parent statute and rules; the 2012 registration order did not cover Multi-Functional Devices, so confiscation under section 111(d) on that basis was not sustainable. Goods with residual life and further utility are not "waste" merely because they are used, so the Hazardous and Other Wastes Rules, 2016 did not require re-export or disposal. Redemption under section 125 and the reduced penalty under section 112(a) were upheld, while penalty under section 117 for an alleged section 49 violation was set aside because section 49 creates no positive prohibition. en-us Fri, 27 Aug 2021 00:00:00 +0530 Fri, 03 Sep 2021 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411838 Executive circulars cannot enlarge an import restriction beyond the parent statute and rules; the 2012 registration order did not cover Multi-Functional Devices, so confiscation under section 111(d) on that basis was not sustainable. Goods with residual life and further utility are not "waste" merely because they are used, so the Hazardous and Other Wastes Rules, 2016 did not require re-export or disposal. Redemption under section 125 and the reduced penalty under section 112(a) were upheld, while penalty under section 117 for an alleged section 49 violation was set aside because section 49 creates no positive prohibition. Case-Laws Customs Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411838